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The force that put the ball in the endzone is A's pass so the result of the play is a touchback. This makes the basic spot is the B-20. The foul was behind the end of the run so using all but one you enforce from the spot of the foul which is the end zone. The penalty being accepted results in a safety.
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Even if you’re on the right track, you’ll get run over if you just sit there. - Will Rogers
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