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You wouldn't penalize K for a foul by R, so your options are, PSK from R's 15 yard line, or 1st & 10 for K after a 15 yard penalty from the previous spot.
Assuming NFHS - This is Illegal Participation, the spot of the foul is the spot where the helmetless R player participated.
The kick crosses the LOS.
The foul happened beyond the LOS.
R is next to put the ball in play.
Therefore PSK but IP cannot be PSK...so it must be previous spot.
15 yards from the previous spot...1st & 10 for K.
Last edited by Reffing Rev.; Tue Sep 30, 2014 at 09:33pm.
Reason: Edited for correction
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