Dead Ball Foul prior to Overtime

[gtwbam]

Can someone clarify the following overtime scenario for me.
The following was a test question on the MHSAA Web site, It gives the correct answer as D-None of the above, but my original answer was B.
Your thoughts?

The game is tied and on the last play of the 4th quarter, defender B50 is flagged for a late hit. Team A wins the toss in overtime and elects to go on defense first. Team B will begin overtime….
a. 1st and 10 from the 10 yard line; fouls can never carry over from regulation to overtime.
b. 1st and 10 from the 25 yard line; dead ball fouls can carry over from regulation to overtime.
c. The officials made an error; Team A should have been given one untimed down in regulation due to Team B’s foul.
d. None of the above.