Foreign Financial Accounts are accounts maintained by a foreign financial institution (like a bank). Other Foreign Financial Assets are held for investment and not held in an account maintained by a financial institution- this includes those issued by someone who is not a U.S. person, any other interest in a foreign entity, and any financial instrument or contract held for investment with an issuer or counterpart that is not a U.S. person. Kucoin is a non-U.S. exchange so it would be the asset category. (See Instructions for Form 8938.)
You are correct that the capital gain is the income so you should not check that box. The foreign currency is specific to "authorized medium of circulation" of a country so cryptocurrency does not apply.
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