Canadian Ruling
K is flagged for No Yards at the point where K touches the ball.
The penalty of 15 yards is applied from that spot.
If K hadn't have touched the ball first, but was in the restraining zone at the time the ball was touched by R we would've had a no yards call with a 0 yards distance penalty because of the bounceback. That flag is only thrown to ensure that possession is awarded to R.
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