[Refsmitty]

I think I found it and it is the same. My partner and I were debating and he said it isn't turned over on downs until the R gives the signal - I don't think so. Rule 5-1.2b says After 4th down a new series of downs shall be awarded only after considering the effect of any act during the down, except a non-player or USC foul.

I think it is 1st and 10 for B after the 15 yard walkoff