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bossman,
Right on both counts. It's not PSK, so if K accepts the penalty it's previous spot. If for some reason K declines the penalty, R will get the ball at the spot of first touching. This is unlikely, but could happen. Suppose it had been 4th and 12 and K rocketed a kick that was first touched at R's 20. K might decline the penalty because it wouldn't be a first down and let R have the ball at R's 20.
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