Where is the nearest spot?

[Nevadaref]

If the AP arrow favors Team A, then the ball is awarded OOB nearest to where B1 violated. That would be on the end line at the intersection with the side of the FT lane line.
If the AP arrow favors Team B, then the ball is awarded OOB nearest to where A4 violated. That would be over on the sideline.

There was an interp a few years back that said to do it this way with simultaneous fouls. It may even have made it into the case book, but with the introduction of POI that ruling would change to the ball location. I'll look up the old references and post them.