Valve timing question

Couple of questions.

On a KR when the cam sprocket is inline with the mark on the rocker where are the valves? Are they open or closed or it does it vary depending on cylinder?

If the sprocket is lined up with mark on the cam cover can the crank (without timing belt) be rotated without any risk of collision with valves?

thank you

 

If unsure just turn the pistons away from the head so they're halfway down

 

Thank you all sorted and set at TDC