Should I use my gross income or adjusted income for the form 2210AI self employment income -TP request? Should I calculate using the 92.35% or line 28 on 2210?

I have used the annualized income installment method to determine if there is a smaller penalty. It wants me to check the entry for self-employment income-TP. I am not sure which number to use. Gross income? Adjusted using 92.35%? or line 28 on the 2210 form indicates an even lesser amount maybe due to IRA deduction. Can someone guide me?