Sent an email and I got a reply back..
R did not commit a PSK foul.
 
By rule (10-4-1a) the spot of the foul will be the previous spot.  I would also reference you to Rule 2-16-2g.
 
If the penalty is accepted it would be first and ten for K at Rs 40-yard line.
 
Hope that helps.
 
 
Jerry L. Diehl
Assistant Director
National Federation of State High School Assn. (NFHS)
P.O. Box 690
Indianapolis, IN  46206
(O) 317-972-6900
(F) 317-822-5700
http://www.nfhs.org
So there it is folks.. Per the Fed it is not PSK thus administered from the previous spot.