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Safety. R can decline the penalty and take the result of the play which is a safety. If they accept the penalty, it is enforced from the spot of the foul (all but one) and half the distance. 4th down at 2 1/2 yd. line. They might want to take the penalty instead of the safety based on what the score is. K would still be kicking the ball back to R who would most likely get good field position.
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