Penalty Enforcement

[Theisey]

The all-but-one principle says to enforce this foul from the spot of the foul. See rule # 10.
That means from the EZ. But you really can't do that so the yardage portion of the penalty enforcement is basically ignored.

Team-B is getting two points whether they accept of decline this penalty.
Then, team-A free kicks from the 20. No yardage is ever enforced from that (the succeeding spot) spot as it's not part of the enforcement for a foul in the EZ.