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Dead ball fouls are enforce in the order they occurred unless the order cannot be determined. In this case the order seems fairly clear. First and 10 from the 50. While the yardages do offset in this case, the penalties do not.
B's first foul makes the line to gain for A resulting in a first down, A's foul moves the ball back to the 50 where it will be first and 10 for A.
See 10-2-5 and 10.2.5 Sit A
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