Match Race Academy Leebow Tack in the prestart

This is one of the nenalties the umpires gave during the semifinal at the Gstaad Ski Yacting this year.
By looking at the picture it's quite a simple case, yellow is subject to rule 13 and 15 if the tack completed.

From a tactical point of view it's more interesting discussing alternatives of yellow.

Read more about this case in the Match Race Academy