Enquiry on minimum neccesary income to sponsor my parent

[lemontea]

i think that the minimum neccesary income for 2 persons size of family unit is 25,867. if i mail the sponsor application at the end of Jun, the income i earned from the 12 months preceding my application is less than 25.867, but my tax assessment for 2007 (Jan.2007 to Dec,2007) has more than that number. in that case, am i qualified to sponsor my parent?