[NU Sports] Game winning field goal

[Cyril S. Ku]

Can someone have better football knowledge than me answer the following question:

NU took a 5-yard penalty (delay of game) on the last field goal. The ESPN commentator said something to the effect that a 27-yard field goal would have a better angle for the kicker than a field goal less than 25 yards. If that's the case, why Minnesota did not decline the penalty? Why they accepted the penalty and let Demos have a better angle to kick the field goal?

Cyril Ku