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Question concerning I-864

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Filed: F-1 Visa Country: United Kingdom
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My wife, US citizen and the petitioner has only been working for the past 2 years, she was a full time student 3 years back. So she only has 2 years of tax returns but the I-864 asks for 3 years of annual income. Should I just leave the box blank or put none or n/a??

Also it has a box that says, 'I have filed a federal tax return for each of the three most recent tax years. I have attached the required photocopy or transcript of my federal tax return for only the most recent tax year'

Should she not check this box???

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