PSK applies to R fouls (not K).
10-4-2 Exception is for K fouls on kick.
I believe that they may accept and enforce on PAT or KO (someone correct me if incorrect).
Question is when is COP considered to have occurred (once K kicked the ball or when R recovered ball). I'm going with, in this situation, COP is considered to have occurred when K kicked.
10-4-2
Exception: The basic spot may, at the option of the offended team, be the succeeding spot for fouls by K during a free or scrimmage kick down (other than kick catch interference) when K will not be next to put the ball in play.
8-2-3
If an opponent of the scoring team commits a foul (other than unsportsmanslike conduct or a nonplayer foul) during a down in which a touchdown is scored and there was a change of possession during the down, and such foul occurs after the change of possession, the scoring team may accept the results of the play and choose enforcement of the penalty:
a. On the try, or
b. On the subsequent kickoff.