Foul on R, first touching by K. K is NOT going to get a TD here.
Since K is going to accept the foul, the right of R to first touching is negated. 1st and 10 for K (now A) at the B/R 35.
If K were to decline for some odd reason, R would still have first touching rights, as there foul came BEFORE the first touching, and K still would not get a TD.
As for the bonus point, I'm going to GUESS 5-1-6 about when first touching is negated, but that's just picking one out of the air.