College (NAIA) scenario

[Altor]

Originally Posted by Rich

If this was an NFHS game, there would be no loss of down provision, making it more likely that B would accept the safety. However, the choice is much less clear in an NCAA game and really requires that the head coach decide which option he wants. First and goal at the five (for example) is going to be more appealing to many coaches than a safety.

If I read it correctly, Team K recovered the ball near the 5 yard line. The OP didn't say so, but since they were punting, I'm assuming it was fourth down, which means the result of the play is a turnover on downs. If they decline the penalty, it should be Team R's ball, 1st and Goal.