If she is going to get her greencard here you wrige your cuty and state in the first two lines. If she's going back home, write the city and country where the US consulate is. (Probably her home country)
You will need to indicate the city and state of the nearest USCIS office on the first line and the U.S. consulate in the home country on the second line of PART C # 22 of the FORM I-130.