If your liquid assets (as defined in the instructions for the form) are clearly well over three times the income requirement, then state them and document them. State your "current income" as the amount on the offer letter and include the offer letter. Your spouse should be prepared to clearly explain, if asked, that you had a job transfer but have since accepted a different offer from another employer. Consular Officers have plenty of leeway to make a judgement call on these matters. Some member see using assets as some kind of "complication" but there's a place for them on the form, for a reason. Do understand though that they must be liquid and documented as held for more than just a few months. Best to send five statements or sets of statements, ones from 12, 9, 6, 3, and 0 months ago.