R may decline the penalty against K and keep the ball. Obviously K will accept the penalty (PSK) foul for the illegal block in the back and R will have the ball 1st an 10.
See the case book 10.2.1 Situation D.
Yes it would be a PSK foul if no foul on Kickers (actually a PSK in both situations)
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"Call what you see and see what you call!"
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