Draw a vertical line from Benny's sole upwards - remember - the ball is resting on Terry's arse
You can't just draw a vertical line because of the perspective of the pic - if you draw a vertical line upwards from Ledley's left arm it also ends up in the net but that is clearly well in front of the line, just like the ball!!
Anyway, the debate isn't whether the ball was over but whether Atkinson had a mental moment or is corrupt