Hello and thank you for using Just AnswerYour wife would need to file the 3520 if the amount were over $100,000. As it is not the form is not needed.
She may need to file the 90-22.1 if an account is in the foreign country under her name with the money in the foreign account prior to the transfer
I hope this information is helpful
The gift or inheritance will not be taxable to your wife.
Cash inheritance and gifts are not taxable to the receiver
Correct, with the exception I noted earlier
If the money is placed in an account under your wife's name, 90-22.1 will be required
You are welcome