The referee will need to rule on whether the R player intentionally went out of bounds. If so, you'd have IP, 9-6-2. Otherwise, it's nothing.
So, if his toenail touches the line as he's going for the ball, I've got no foul. If he goes OOB to get around a blocker, then I'd have IP.
If you flag IP, basic spot is the previous spot (loose ball play). After enforcement, A 1/10 @ A20, clock on the snap (per 3-4-3d).
Edited to add: I just saw that the R player was out of bounds when he touched the ball. His touching would make the ball dead prior to gaining possession, so the result would be a safety because K forced the ball across the GL with the snap.
Had the R player been inbounds when he gained possession, the result would be a TD.
Sounds as if the crew ruled that the player did not go OOB intentionally, touched the ball while OOB, and ruled a safety. If that's what happened, then the ruling is correct.
