Confidence: It's likely to be this, but I can't be certain.
Notes: Tricky, but note the water droplet. I think this is simply the very variable C. polydactyla in wet state. Sadly not possible to judge the colour of the pycnidia, but the podetia have very coarse soredia, and the incised basal squamules with strongly sorediate margins are typical C. polydactyla. Not a certain ID, but seems the most likely possibility to me.