Do I need to provide 1 or 2 years of 80k income for the LTR visa for pensioners in Thailand?

There seems to be some confusion regarding the income requirement for the Long-Term Resident (LTR) visa for pensioners in Thailand. Initially, it was indicated that only one year of income documentation was required, but some BOI staff are suggesting two years based on standard practices for other visa types. However, recent confirmations indicate that only the current year's income (approximately 12 months) needs to be shown. The income of 80k is generally required to be gross income. Additionally, questions have arisen about whether joint tax returns can be used and if it needs to be pre- or post-tax income, as these details are not clearly defined in the regulations.