It's a foul by the kicking team during a kick play. Since the ball doesn't belong to Team B at the end of the play, it's not a tack on, so it has to be 3-and-1 enforcement. The basic spot on a kick is the previous spot, and this was beyond the basic spot. So this would be 10 yards from the previous spot. There's no loss of down since it was on a scrimmage kick beyond the neutral zone.