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Yes, this is PSK, and so the basic spot is the end of the kick. Since the kick crossed the EZ, the result is a touchback, which would make the basic spot the R20.
But I think you'd enforce the foul from the spot of the foul, which is behind the basic spot, based on 2-41-6 and 10-4-3 (and similar case 10.4.4B). If K accepts the penalty, it will be R 1/10 from the R2.5.
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Cheers,
mb
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