Losa Ball in own endzone NF case book 8.5.1 Sit D

[kfo9494]

Play-- It is first down and 10 on A's 3. Runner A1 fumbles on his 2-yard line. B1 intentionally kicks the loose ball which is: (a) on A's 2; or (b) in the end zone. the ball then goes out of bounds behind the goal line. RULING; Undoubtedly, Team A will decline the penalty in (a) and take the touchback. A will accept the penalty in (b) because declining it would give B a safety.
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In (b) is the the goal-line the spot of enforcement for measuring the penalty?