How does happen the destruction of variables with a goto statement in C++?

  c++, goto, lifetime
#include <iostream>
using namespace std;
int main() {
    if (true) {
        int b = 3;
        cout << b << endl;
        int j = 10;
        goto label_one;

In the code above goto jumps to label_one, making the variable j be destroyed and reconstructed in each cycle. But what happens to the b variable ? Is it destroyed and reconstructed too or it is never destroyed? According to C++ ISO:

Transfer out of a loop, out of a block, or back past an initialized
variable with automatic storage duration involves the destruction of
objects with automatic storage duration that are in scope at the point
transferred from but not at the point transferred to.

My interpretation is that all variables in if scope should be destroyed, but if thats the case, when are they re-initialized(variable b in my code)?

Source: Windows Questions C++