Good question Mike. I'd go with A 1st & 10 at the B-25. I read the targeting enforcement as intended to be a succeeding spot foul, but the language should probably be a bit clearer. Probably does not need the language "For dead-ball fouls .."
Ex: PENALTY—15 yards. For dead-ball fouls, 15 yards from the succeeding spot. Automatic first down for fouls by Team B if not in conflict with other rules.
I can't believe that when a high priority PF that potentially includes a DQ RR would intend that Team A would have to decline the penalty enforcement to keep the result of the play.