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This isn't hard. You have live ball fouls against both teams on a change of possession play. This is a "clean hands enforcement". R has two options, they may accept the penalty against K which would create a double foul, replay the down from the previous spot. Or they may keep the ball by declining the penalty against K and having their penalty enforced. The penalty on R2 for the block in the back is after the end of the kick, so this is not PSK. The block in the back occured at R's 25 ydl, and the run ended at R's 40. The foul occured behind the basic spot so you penalize from the spot of the foul R's 25. 1st down and 10 for R at the 15 ydl. K has no options on this play, speak only with the R captain. I don't have my books with me, sorry I can't give any rule references. Look in rule 10 under enforcement of penalties.
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