Is it a safety if B declines penalty?

[Indy_Stu]

Fair enough, thanks for the input. One last though . . .

I guess I am having trouble with two points. One, B declined the penalty. An infraction occurred that was declined. B should have choices. Table 7-5-2 does classify intentional grounding as an illegal forward pass. Yes end of run in the end zone, blah blah blah. Why can't B decline penalty and take results of play, in this case an incomplete pass. They may want to decline and go for TD?

One more scenario that involves IFP: QB A12 takes snap and drops 5 yards deep into the end zone and throws forward pass (legal) to end A80. End A80 catches pass then throws long forward pass (2nd FP, so IFP) from 1 yard deep in end zone.
a) Ball is intercepted inbounds and returned for a TD by B. Snap, first run ends, loose ball, another run ends, second loose ball, followed by run. B would choose to take results of the play which is a TD. They decline the penalty to take results of the play.
b) Same scenario, but pass falls incomplete. There is no run following the last loose ball. B declines penalty. End of run was in the end zone, followed by IFP. B declines penalty, maybe because it was 4th down and they want to try for TD.

Does B have to take a safety in both IFP scenarios - - intentional grounding and 2nd FP?