Panhandle B Tag. My buddy and I already committed to going, so I didn't look too closely at the return policy. Here is a link I found to a 2012 response regarding the topic.
Is it possible to get a refund and return tags? | Idaho Fish and Game. It's a pretty old link, so I'd double check.
Downside to waiting for NV Draw is they don't release until May 19, and last year ID nonresident OTC sold out June 19. With the 2020 change to ID nonresident OTC tags, they think the sell out will be earlier. Link to ID F&G webpage with remaining OTC:
Elk Nonresident Tag Limits | Idaho Fish and Game. Of the 12-13K Nonresident OTC tags, looks like there is less than 1K left.