Directing Situations - Situation 10

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Dealer East. East opens 1NT. Without waiting for South, West bids 2.

West holds:

A J 7 6 4 2
3
5 4 3
10 8 4
East/West are playing transfers. The TD is summoned. Assuming the TD gets the ruling correct South bids 2 natural which is passed out. West leads A, followed by 2. East wins K. East is on lead. Explain the lead penalties that now apply to East.
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