RULING:
With the new rule change, since B44 immediately recovered the ball after the inadvertent whistle, B would have been able to keep the ball. Since B57 was offside, however, A will accept the penalty. Penalize ½ the distance to the goal, making it 3rd and 1 ½ from the b4 ½. The clock was stopped to award B a first down, so start the clock on the snap, and the play clock is set to 25.
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