Entering on K-3, what to declare for customs?

[hurryup 1]

Hello,

My wife is going to enter US on K-3. Any idea what should we enter in the customs declaration form question no. 15 at point of entry (JFK)?

The question 15 asks to declare the total value of all goods for resident and for visitors. My first question is, is she a resident or visitor? I believe she is a visitor.

The second question is, she is entering US for the first time and bringing her clothes etc. Should she declare all the value and pay a duty? Visitors are only allowed upto $100 duty-free.

Please share your thoughts!

Thank you

[Reba 2]

She is an intending immigrant, therefore she is not required to pay taxes or duties on personal or household goods that she is bringing with her.