My mom immigrated to the US in Oct 2023. She has a foreign bank account. Prior to moving to the US, her account's value was around 100k. After moving to the US, which is after Oct, the account's value was at 50k.
When filling FBAR for 2023, should her maximum account value is 50k instead of 100k? ( counting from Oct till now, she was Nonresident before Oct)
