Substitution Question

[Nevadaref]

The warning horn with 15 seconds remaining in a time-out is sounded, then B6 reports to the scorer. The official informs the substitute that she will not be able to enter because she did not report prior to the warning horn. Therefore, B6 remains at the table. However, following the second horn signalling the end of the time-out Team A does not have the court ready to play as they have spilled water on the floor. So the question is now that the game has been delayed and the official has to charge Team A with a team delay of game warning, can B6 enter prior to the ball becoming live?
Does your opinion change if the delay is only ten seconds versus 90 seconds?