Seems to me it really doesn't matter if you are going from the time the pitch was thrown or when the wild throw was made in this situation. Either way, the last base occupied by the runner was first. Throwing into DBT by a fielder is a two base award I believe so it seems third base should be awarded.
The runner was not required to tag up at first so I don't understand why once of the base awards would be a Tag up? Never heard of that.
Correct me if I'm wrong but I'm pretty sure that's a 3rd base award.
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