I know the answer but a good one to get your mind going. Don't use the rule book.
2nd and 10 at the A-5. A10 receives the snap and drops back into his own end zone. Having never left the tackle box, and under heavy pressure by team B players, A10 throws a pass, from the end zone into the bleachers. A flag is thrown for intentional grounding. Oh yeah, there was :18 seconds left in the 2nd quarter when the ball was ruled dead and team A is out of timeouts. Now what are all the options you will be presenting to team B?
Well, now. Intentional grounding - no question. ING from the end zone allows Team B to either elect a safety, OR, by accepting the special penalty option, have 3rd down at the previous spot (effectively, an incomplete pass). Note that declining the penalty is the same as accepting the penalty, because, in the case of declining the penalty, the dead ball would belong to team A at the spot of the pass, which would be in their own end zone, resulting in a safety.
By accepting either penalty option, Team B may also elect a 10-second subtraction from the game clock. So, if they elect the safety, they can let Team A have a free kick at the A-20, with either 0:18, or 0:08 on the game clock. Depending on score, I can see them electing either clock option. If they elect the 10SS, then the game clock will start on the referee’s signal.
Now, if they elect the artificial incomplete pass (less likely), they may also elect the 10SS, and the game clock would start on the referee’s signal. Being in just the second period, they would not be so desperate as to decline the 10SS (but they could). If this was the 4th period, and down by, say, 5, they might want to accept the penalty for the artificial incomplete pass, decline the 10SS (so the clock would start on the snap, with 0:18), and hope for a fumble by Team A or interception on the next down. If they can get the ball, they might have one, maybe two, shots at the end zone for a TD.
I’m speculating that I forgot something, but can’t think of what it might be.