Neither. If B recovers in A's EZ, it's a touchdown. If B recovers after the ball leaves the EZ, they might prefer to decline the penalty (safety) in order to take the ball at the spot of recovery (if they were down by more than 2 late in the game and needed a TD, for example).

Whistle discipline is crucial on that play!

If this was an NFHS game, there would be no loss of down provision, making it more likely that B would accept the safety. However, the choice is much less clear in an NCAA game and really requires that the head coach decide which option he wants. First and goal at the five (for example) is going to be more appealing to many coaches than a safety.

If I read it correctly, Team K recovered the ball near the 5 yard line. The OP didn't say so, but since they were punting, I'm assuming it was fourth down, which means the result of the play is a turnover on downs. If they decline the penalty, it should be Team R's ball, 1st and Goal.

NFHS, I'm not following your logic. I agree there's no LOD if you ACCEPT the penalty... but if you decline the penalty there is. You always lose your down when you complete your down. A Fed coach and a college coach have the same options here - safety or 1st and 10 on the 5 going in.

That's what I get for posting right when I get up in the morning. Of course you're right. I'm thinking of the play where illegal batting or kicking happens on the field of play and the ball ends up out of the endzone. Completely opposite to this scenario.