In accordance with rule 44.1 a boat may take a penalty as prescribed in rule 44.2, which is two turns in the same direction including two tacks and two gybes. In this case, Blue has done only one tack after the incident. The penalty begins when the boat has sailed well clear after the forced tack. The forced tack may not be counted as part of the penalty turns. Therefore the penalty was not taken in accordance with the rule.