A penalized boat may delay taking a penalty within the limitations
of rule C7.3 and shall take it as follows:
When on a leg of the course to a windward
mark
, she shall
gybe and, as soon as reasonably possible, luff to a close-hauled course.
When on a leg of the course to a leeward
mark
or the finishing line, she shall tack and, as soon as reasonably possible,
bear away to a course that is more than ninety degrees from the true wind.