Inadvertent Whistle Ruling

[Refburn]

We recently had a situation that we can not seem to get a
cut and dry answer to.

A's ball 2nd and 5 from their 20 yard line, A passes over the middle to the 27 yard line where B36 interferes with A88. B48 then intercepts the pass and then an inadvertent whistle is sounded.

Ruling, since B had the ball, they have the choice of taking the play to that point, they are then penelized 15 yards from previous spot, 1st and 10 for A at the 35. Or they choose to replay the down. NF 4-2-3c

Or Ruling that A gets the choice of replaying down or accepting PI then 1st and 10 for A at the 35. Case book 4.2.3 Situation B(a)

What would you rule and why?