The penalty was declined, giving the defense a touchdown when accepting it would have negated the TD and given me better field position.

https://wfl.myfootballnow.com/watch/231#41006

"b) When the spot of a backward pass or fumble is behind the line of scrimmage, all fouls committed by either team, including a foul by Team B in Team A’s end zone, are enforced from the previous spot, except a foul by the offense in its end zone is a safety . "

I think the nfl rules would make it 1st and 10 at the 28 for the offense .