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R doesn't have a choice. K does. So it's a TD for K or re-kick from R's 45.
As stated in 6-1-6: ... The right of R to take the ball at the spot of first touching is canceled if R touches the kick and thereafter during the down commits a foul or if the penalty is accepeted for any foul committed during the down.
First touching is not used to create a double foul, and the foul happened during a loose ball play which is enforced from the previous spot (if K was dumb enough to give up the TD).
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