4/5 for K from R-45 or 1/10 for K from R-35. R's foul occurred behind the LOS and was prior to K's first touch -therefore is not PSK; so, if the RTK is not accepted, FT applies. (I thinK....)
Right answer, wrong reason.
First touching is negated by two things: a foul by R AFTER touching the kick (accepted or not), or the acceptance of ANY foul on the play (PSK or behind the line have nothing to do with it).
So here, if K declines the foul, R will take the spot of first touching, as nothing would negate that option. If K accepts the foul, it's 4th and 5 from the R45.
Declined: R's ball, 1 & 10, R35
Accepted: K's ball, 4 & 5, R45
Are you sure it wasn't ROUGHING the kicker? Of course, with only a 15 yard punt, he isn't much of a "kicker" at all.