A player plays from the teeing area to point A in the penalty area. The player plays the ball from point A to point B, with the ball exiting the penalty area but crossing back into the penalty area at point X. If the player chooses to take relief, for one penalty stroke there are four options. The player may:

Take stroke-and-distance relief by playing a ball from a relief area based on where the previous stroke was made at point A, and is playing their 4th shot.
Take back-on-the-line relief by dropping a ball outside the penalty area, keeping point X (the point where the ball last crossed the edge of the penalty area) between the hole and the spot on which the ball is dropped, and is playing their 4th shot.
Take lateral relief (red penalty area only). The reference point for taking relief is point X, and a ball must be dropped in and played from the two club-length relief area, which is no nearer the hole than point X, and is playing their 4th shot.
Play a ball from the teeing area as that was where they made the last stroke from outside the penalty area, and is playing their 4th shot.

If the player chooses option (1) and then decides not to play the dropped ball, the player may take back-on-the-line relief or lateral relief in relation to point X, or play again from the teeing area, adding an additional penalty stroke for a total of two penalty strokes, and would be playing their 5th shot.