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I don't know what 'ranked' means in this context, but A can accept or decline the FM penalty.
The basic spot is the end of the related run, which is the 50. In general, including this play, fouls by the defense are enforced from the basic spot.
So A can accept the penalty, 1/10 at B-35, clock on the ready (assuming "tackled" = "tackled inbounds").
Or they can decline the penalty, 1/10 at B-20, clock on the ready.
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