Charge no official AB to the hitter and credit the sacrifice statistically. Runners advance on the sac, except the batter reaches first on the E. When reconstructing the inning for earned/unearned runs, if the batter/runner scores that will certainly be unearned, if runs score on or after the 2nd out then those are also unearned.
If in the scorekeeper's judgment the play would've been made at the advance base but for the E, then there would be no sac, batter reaches on FC, runner advances on the E. This not only affects the batter's batting average, but also possibly whether a run scored by the advance runner is earned/unearned. An example would be if the P fielded, threw to 2nd or 3rd for a force, runner clearly out except the infielder drops the throw.
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