Initially, SAM was clear ahead and had R-O-W. When SAM luffed, she still had R-O-W as either clear ahead or leeward boat. When SAM passed head to wind she was required to keep clear per Rule 13. After SAM passed head to wind and came to a close hauled course on port she was required to keep clear under Rule 10. She did not do so, therefore broke Rule 10. SAM could have avoided contact by not tacking onto port in front of TVL, and therefore broke Rule 14. With serious damage caused, the applicable penalty for a breach of Rules 10 and 14 outside the zone for a mark, under Rule 44.1.(b) was for SAM to retire; the one-turn penalty did not exonerate SAM for rule breach with damage.
Once it was clear that SAM would not keep clear, there was no reasonable opportunity for TVL to avoid contact. Therefore, TVL did not break Rule 14.
