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We need a little bit more information on your first situation, because force is a factor... Did the R player impart new force on the ball..?
If so, then the result of the play is a touchback, giving K 1/10@20... Therefore, PSK does not apply... K then has the option of accepting the foul as previous spot enforcement... That would give K 1/10@15, so they would likely decline... (However, if the original LOS was the 15, they would likely accept, since they would have 1/10@25...)
If new force was not applied, the the result of the play is a safety... R would not be in possession at the end of the down, so again PSK does not apply... K definitely accepts this penalty, so 1/10@15 after previous spot enforcement...
So either way, no PSK, and R pays dearly for their transgression...
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