Social Security Qualifications

Hello.  DBH here again, with related question:  

To get (at least) the 4 remaining S.S. points (4), is the qualifying income/ tax contribution based upon NET income, or Gross Income.  Doing Rideshare has many deductions, as does 'handyman' work I occasionally do, ... point being I would rather trim my deductions to claim qualifying income/tax payment, so as to get my final 4 Social Security points.   So, Net or Gross for qualifying income for Social Security (lifetime tally) points.

Thanks.