I would think that the basic spot of enforcement would be the 20, since B recovered the ball in the EZ. Since they also fouled in the EZ however, I believe that the all but one principle would make it a spot foul and a safety if A accepts the block in the back penalty. Depending on the time, score, etc. B may just have to accept A's penalty and cause a double foul so that the down would be replayed.
Both fouls occurred after the change of possession. B could of course decline the penalty for A's face mask, retain the ball, but then it would be a safety because their foul was in the EZ.
OK...What I am missing... Jim
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