Also in this scenario, when the penalty happens at a windward mark, it is to your advantage to continue sailing close hauled (or reaching slightly) for a short distance to get away from where the boats are turning and then do your tack and gybe. The penalty turn consists of a tack and a gybe - not 360 degrees. So since you need to turn downwind anyway, you can actually get away with a 270 if your foul occurred at the top of the course.