Facts Found:
Both boats on port tack.

IRL 158 close hauled, to windward of boat heading downwind with spinnaker up (can't read sail number - call it BWS). BWS must keep clear (rule 11)

There was contact between the boats causing damage and/or injury (rule 14).

Conclusions:
BWS did not keep clear of IRL 158, thus breaking rule 11.

There was contact causing damage and/or injury, so both boats broke rule 14

Unlikely IRL 158 would be exonerated under rule 14(b) since there was damage/injury, but that would depend on testimony as to what avoiding action she took (doesn't look like she took any from the photo).

Decision:
DSQ BWS
DSQ IRL 158