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I would also inform both coaches that there is a pending T and a throw-in to the non-requesting team. I think this is important because there is also a turnover since A had the initial throw-in. I would then start the timeout after the coaches were informed of this fact.
I should also say that I always make it a point to know if a team is out of timeouts (and for that matter, additionally when they have 1 left). When they request the excessive timeout, I already know, and just quickly confirm with the table that it's an excessive timeout. In this way, I don't interrupt the discussion that's about to begin between the coaches and his players.
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Pope Francis
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