The result of the play is a legal recovery of the kick by Team A. So, Team A will next put the ball in play.
If Team A declines the OH on Team B, then Team B will accept the ITK violation at the B3 yard line and take it there 1/10.
Therefore, Team A can have the OH foul enforced from the previous spot, which cancels the ITK. This is not PSK since Team A ended up with the ball at the end of the down.
Since the 10 yards gave them a first down, that's the obvious choice.
If the 10 yards did not give them a first down, they may decline the OH and take the ITK spot at the B3, so situations may be different.