I disagree about making up a number as that is not ethical. However, I have always assumed that the annual income question is "expected" annual income, not last year's annual income. After all, don't they need to look at future income, not past income when it comes to ability to pay future debts. If you made 100K last year but are now unemployed, you would not put 100K as your annual income. If you are just graduated from college and started a new job with 60K salary, you would not put $0 income.

Therefore, if she is back at work full time I would think she would use her regular annual salary when completing the application.