Brownie, if B declines offsetting fouls, we'd have to enforce the B foul only then, right? If so, the result of the play is a touchback, normally B 1/10 B20, with the B20 being the basic spot. However, B's foul happened behind the basic spot, thus the spot of the foul is the enforcement spot. As the spot of the foul is the EZ, it would be a safety. As a result, best to offset the fouls and replay the down. Agree?