[Dukat]

Situation: You are counting players, do the 2nd count to be sure and as you are reaching for your flag to throw the illegal substitution penalty the offending coach calls timeout with the linesman.

Do you:
A) Grant TO and leave it at that
B) Grant TO and throw flag for IS
C) Deny TO and throw flag
D) Throw flag and ask if he still wants TO
E) Something else I am not thinking of