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R may retain possession by declining K's foul, at which point R's foul will be enforced as a PSK foul (marked from the end of the punt). If R accepts K's foul, it's a double foul, and the down is replayed.
Since R's foul was during the return, it's not PSK enforcement. The basic spot is the end of R's run. If the foul happened behind the basic spot, it's enforced from the spot of the foul. Otherwise, it's enforced from the end of the run.
You are correct, I was thinking R's foul was during the kick. In rereading, I see that K's foul was during the kick, R's came after the kick ended.
One more time, AB: K's foul occurred prior to the kick. Still, R must decline the penalty to keep the ball.