READ the instructions to I-864. Adjusted gross income is used for calculations not net. The explanation as to what constituted AGI you will find in the instructions.
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Get an attorney to sit down with you and go through it, because there are options to include the income of certain people residing with you, and there are other options as well. If you don't want an attorney to do the whole case, you could benefit by just having a meeting to review the affidavit of support issues with you.
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The net income is what matters, but see a lawyer, it may depend if she filed a 1040 or 1040EZ.
The above is intended only as general information, and does not constitute legal advice. You must speak with an attorney to discuss your individual case.
You use the gross, not net, figure on the I-864. $29,000 for a household of 2 is more than adequate.
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