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			In the NFL, if a pass is caught by an ineligible receiver,it treated as if the ball had hit the ground - the play is
 dead and it is an incomplete pass ... but it is also a
 penalty for illegal touching - 5 yards from the PREVIOUS
 spot and REPEAT the down. So, in most situations (involving
 linemen), B would elect to decline the penalty so as to
 take the result of the play.
 
 Just as a side note: A play, where a pass is touched by an
 ineligible and subsequently caught by an eligible A player,
 is blown dead and the result of the play is the spot of the
 catch.
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