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Assuming the BiB was before the runner crossed the goal line, it must be enforced from the spot of the foul. Replay the down, unless enforcement leaves A beyond the line-to-gain.
The option to take penalty yardage on the ensuing kickoff only applies if it's by the opponent of the scoring team.
One more thing -- a "block in the back" that rises to the level of "flagrant" is actually a personal foul.
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