I-140 Questionnaire

I'm seeking your counsel while preparing the I-140 questionnaire with my company's law firm.

1) Principal Applicant's Information --> Visa Filing Information
Are applications by dependents being filed with this petition
If yes, how many

Should my wife be considered as a dependant here?

2) Proposed Job Information (from employer)
Is This a New Position?

Either yes or no sounds correct, but what would be more appropriate answer to facilitate I-140 approval?

Thanks!