According to the IRS.gov website, you should put 0 for her AGI. I have copied and pasted the text from the IRS website below.
"Question: If the taxpayer had an ITIN (IRS Individual Taxpayer Identification Number) when they filed their 2013 tax return, but now have a SSN this filing season (TY2014), what Prior Year AGI amount should be used?
Answer: If the taxpayer had ITIN when they filed their 2013 tax return, but now have an SSN to file their 2014 tax return, they should use “0” (zero) as the Prior Year AGI amount."
Here is the direct link to the answer on the IRS website (scroll down to the second to last question): http://www.irs.gov/uac/FAQ%27s-for-Preparing-and-e-Filing-Your-Own-Tax-Return
