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Hi Jason, welcome to the forum. Thanks for your question.
The penalty for ineligible receiver down field only specifies 5 yards from the previous spot, it does not include a loss of down. When the penalty for a live ball foul is accepted, the down will be replayed unless the penalty specifies a loss of down (intentional grounding for example).
In this case either the penalty can be accepted and it will be 3rd and 20 or the penalty can be declined and it'll be 4th and 15.
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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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