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Unless I am missing something I believe you are correct ump... with the addition of choice to decline the penalty in each case.
This is one of those at first glance, because it is 4th down, that B might hope somehow that declining the penalty would give them the ball near the goal line (instead of the results of the play = safety) with a better chance of scoring a TD. However, because the result of the play is a safety and this is not a loss of down penatly that ends in the field of play the best B can get is the 2 points and the ball after the safety/free kick.
Also, this is another one of those plays (b and c)that seems to favor the team for doing something illegal, like kicking the ball through their own endzone in order to gain an advantage.
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