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F1 student AOS through Marriage! I-864 question. Please help!

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I am young and married to the best thing that has ever happened to me, we have been together for almost 2 years, we are both college students. My spouse is claimed by parents and did not work last year. So we have a joint sponsor who made $18,872 last year and had it reported on her taxes. She is now making more money putting her annual income at $23,000.
Based on her taxes she doesn't meet the requirements, but based on her current salary (for the past 6 months) she does. Will she be able to be our sponsor? Is it based on current income or last year?
Also, can I use an asset of mine to cover my joint sponsor's difference if needed?

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Also, can I use an asset of mine to cover my joint sponsor's difference if needed?

Yes, please refer to I-864 instructions form and you can see the details

Edited by sebastianshaw

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