You report the income relied upon in processing the application (1003.4(a)(10)). We run into this with some VA and FHA loans. If you didn't rely on any income to process the application, you report it as NA. You'll get a Quality Edit on those loans from the Fed when you submit your LAR, just be sure that your files clearly document that you didn't rely on income to process the application (especially if the income docs relied on from the previous loan are in file).
Opinions expressed are solely my own.