R can accept the penalty and have the ball first and 10 either 5 yards or 15 yards from the spot of the foul. (If the facemask occurred during the fumble/loose ball then it would be 5 or 15 from the end of the run which you bean bagged.)
The 5 or 15 yards is dependent on the severity of the facemask.
If you had no fumble K could recover the kick off and advance it.
You are probably thinking of a muff on a kick that can not be advanced.
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