If you have both, use two together. Otherwise, 1040 form+ proof of employment should be sufficient.
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Copies of signed and dated form 1040 federal tax returns with all schedules are sufficient in and of themselves. No need to also submit transcripts, unless you absolutely want too.
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You may submit both a copy of the return and a transcript, or either one individually. It is better if you can do both but not required.
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She will need to submit I 864 with a full copy of her tax return, no transcript is needed.
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My colleagues have not mentioned this, so I will: if the sponsor has a lengthy tax return, the IRS transcript is much shorter, much less paper, and much less revealing than her own copy of the signed return. I prefer to use only the IRS transcript wherever possible because that kills fewer trees, because USCIS actually prefers it & regards it as more probative than the sponsor's own copy, and because it is less revealing.
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Either one is acceptable to the USCIS.
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