Affidavit of support taxes

I am going to include my petitioners most recent tax return for the year 2021 for the affidavit of support.
On part 6 question 23a. it states
"Have you filed a Federal Income Tax return for each of the three most recent tax years?"
I put "yes"

Right below that it states:
NOTE You MUST attach a photocopy or transcripts of the Federal Tax returns for only the most recent tax year.
(which I did)

But right below that question 23b. it says:
OPTIONAL I have attached a photocopy or transcripts of the Federal Tax returns for the three recent tax years.
(I left it unchecked)

On questions:
24a Most recent (I put how much the petitioner made AGI for that year)
24b 2nd most recent
24c 3rd most recent

My question is do I have to put how much the petitioner made for questions 24b (2nd most recent, tax year) and 24c (3rd most recent, tax year)

Here is what the instructions say:
NOTE: Do not leave the boxes for Item Number 24.a. blank. Type or print the most recent tax year and your total
income for that most recent tax year. If the amount was zero, type or print “zero” or if you were not required to file a
Federal income tax return type or print “N/A” for not applicable.

PS the petitioner does not make enough to sponsor me for the most recent tax year nor preceding two years

Yes, you HAVE TO enter a number under 24a, 24b, and 24c.

But you only need to submit proof (the transcript) from the most recent year. Select 23b, if you wish to submit proof for all three most recent years.

Thanks. I have been reading that its best or use the previous 3 years if it will help them see that the sponsor is making enough income to sponsor the immigrant. Since she doesn't I am not going to bother to put them in (just needless paperwork).
I make above the minimum income requirements and I was thinking of putting my last 3 years tax returns (as the intending immigrant, same household) even though its not a requirement

So if my father (the sponsor) doesn't make enough income to sponsor me, and I live at a different address, I cannot use my income to meet the requirements, correct? it's only if I live in the same household?

Correct.

You have to live in the SAME household to be able to use your income