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Gaurav ji,
Both A and B eligible for buyback if they choose to tender shares but will be treated im different investor category.
1) Individual who has Share Holding worth rs 2 lakh is categorized in Retail Category. Your imaginary person B will fall in this category if he has shares worth Rs. 2 lakh on record date, quantity may be 44 shares as you like. The timing of sale should be as per your convenient time, but do the selling before 3 days.

2) Individual who has Share Holding worth more than rs 2 lakh is categorized in General Category - Your imaginary person A will fall in this category whether he offers 44 or 50 shares.

For more information regarding acceptance ratio (how many shares will be accepted out of offering) and important dates, please read below posts of Lokes Sir and other gentlemen in this page who have given valuable inputs on this subject.
Good Luck.