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"...left his base and went to the dugout."
It's my understanding that if R3 entered the dugout, it is definitely "Abandonment;" therefore R3 is out just for that - no tag necessarry. (Some might even argue that just leaving the baseline heading toward the dugout constitutes abandonment of the base.)
I guess another consideration here is that this is a game between 10 yr olds (4th graders?), so some developmental instruction/leeway might be in order...
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