Can someone please answer this question for me, reguarding form i864 affidavit of support. The form ask you about income for three years. Do you have to meet the income requirement for all three years or just the most recent tax year?

I want to know because we meet the requirement for the most recent tax year but not the past two. I'm wondering if I should include our assets owned presently and during those tax years when we didn't make the requirements, just to make sure everything will be excepted.