Hold up, folks. It's possible NCAA and NFHS rules differ here, but I would be kinda surprised.
The OP says the foul occurs during the return - i.e., after the kick ended. So I expect that PSK doesn't apply - all we have here is a simple foul by the team in possession during a running play. Foul is behind the end of the run, enforce from spot of foul, marching off from B-40 to B-25. Then enforce the dead-ball foul against the kicking team (with DQ if flagrant), bringing us back to the 40. B 1/10 @ B-40.