I assume you are an employee of a company since you have a 401k account. In that case you are covered because $32k is above the $19,912 poverty line for 2 people.
"Net" can mean 2 different things depending upon whether or not you are an employee.
Employees of companies they dont own can make gross income or salary, and then "net" means take-home or income after taxes. They report gross income from their Total Income line of form 1040.
If you are self employed (which it appears you are not), "net" means net income after expenses but before taxes. $23,000 would be the number you would enter on I-864.
RobertAtlantaUSA got a reaction from Ketsuban in Affadavit of Support question.