What you describe is 'simple' KCI, and can only be enforced as a spot foul. There is no option to add it to the spot where the dead ball belongs to B. However, if the contact is ALSO a targeting action, then, by RR interpretation of 3-22-12, it SHALL be added to the spot where the dead-ball belongs to B. We have to know and judge the difference between mis-timed normal contact and targeting.