Scrimmage kick caseplay

[kentref]

Page 68 of the 2005 Rules Study Guide (NFHS) play #16.
On a punt, the untouched ball is bouncing at Team R's five yard line when K26 bats the ball into R32. While the ball is rolling loose, R65 clips at the 10 yard line. The ball is recovered by prone K10 at the two yard line.

The ruling given in the book is that it will be Team R's ball, first and 10 at their two yard line.

The ruling apparently assumes that Team K declines the R penalty. If Team K accepts the clipping penalty, what is the enforcement spot?