My preference would be to sell illegal participation in this case since K99 was
out of bounds a long time and took himself out of the play and by touching
the ball in the field of play... he participated.
2-30 Participation - Participation is any act or action by a player or non-player that has an influence on the play.
As I said, your opinion may vary
You may not agree until the lawyers at NFHS cover this situation explicitly,
but that is what I think.
You may award the ball to R at the one yard line, but I think that might be a
harder sell if the kick was clearly bouncing toward the goal line.