Situation
The course described in the sailing instructions included a windward mark 1 followed by an offset mark 1A. The course between the marks was a beam reach, and the time for sailing from one mark to the other was approximately 25 seconds. While rounding mark 1, boat A touched it, and the
competitor was aware of it. Boat A then sailed to mark 1A, rounded it and took a One-Turn Penalty. The sailing instructions did not change rule  44.2 and there were no boats from which boat A would have needed to get well clear in order to take the penalty immediately after touching Mark 1.

Question 1
Did boat A comply with rule  44.2?

Answer 1
No.
By delaying taking the One-Turn Penalty until after rounding mark 1A although there were no other boats around her, boat A did not take the penalty as soon after the incident as possible, failing to comply with the requirements of rule  44.2.

Question 2
Did boat A break rule  2 by not taking a penalty promptly when she knew that she had broken a rule?

Answer 2
If boat A was aware that she was not taking the penalty promptly, then she broke rule  2. Otherwise, she did not.

Question 3
After coming ashore, boat A retired. Was this an appropriate penalty?

Answer 3
Yes.
The Basic Principles require boats to take a penalty when they break a rule. Boat A delayed taking the One-Turn Penalty and therefore failed to comply with the requirements of rule  44.2. The only option available to her when she realized her mistake was to retire.