Aaah. The old K-R-K, R foul, K first touch, R fumble, K recovery with a K touchdown-chaser play.
Team K choice - 1) Decline w/ R 1/10 @ R3 - or - 2) Accept w/ K 4/2 @ K40
The result of the play is a Team A touchdown - So K would like to decline the penalty and keep the score.
6-2-5 - But if K declines, R would get the ball 1/10 @ R3 which is the spot of the first touching - And if K accepts the penalty, R loses the right to get the ball at the spot of the first touching
2-16-2-h-5 - It's not PSK enforcement because based on the result of the play, R isn't next to put the ball in play, or if you like....K is not next to put the ball in play
10-4-2-b - Since it's not PSK, the accepted penalty would be enforced from the previous spot w/ K 4/2 @ R40
As for explaining all this to Coach K as to why he can't decline and keep the score you just tell him, "Coach, when your kid touched the kick you were screwed."