The following case is from the 2023 Redding Study Guide, page 195.
Fourth down for Team A at the A-8. Under a heavy rush, A19 drops back into his end zone to pass. A79 is in the end zone where he catches A19's legal forward pass.
(a) If A79 is tackled in the end zone, Team B must take a safety - no option.
(b) Illegal touching. Half-the-distance penalty from the previous spot and loss of down. First and goal for Team B from the A-4.
(c) The ball is dead when A79 catches it.
(d) If A79 is tackled at the A-1, Team B may decline the penalty and have first and goal at that spot.
(e) The penalty for A79's foul results in a safety since the spot of the foul is in the end zone.
(f) None of the above.
The study guide's answer is a, d, e (7-5-13) The play ends when A79 is tackled. If Team B accepts the penalty for the illegal touching foul, which includes loss of down, it is a safety since the spot of the foul (where the ball was touched) is in the end zone.
I don't understand why (b) is incorrect and (e) is correct under the new basic spot enforcement rules.
Answer (b) seems correct since illegal touching has previous spot enforcement
Answer (e) seems incorrect since 8-5-2c says "It is a safety when...A player on offense commits any foul for which the penalty is accepted and enforcement is from a spot in his end zone" but the enforcement spot in this case is the previous spot.
Can someone tell me what I'm missing?