The banks look at net income, not gross, for self employed people.
They take an average of 2 years.
If the 2nd year is lower in income, then they will take the lower number (conservative approach).
However, certain items of your tax return can be added in.
So, it is best to set up a meeting with a mortgage pro in your area - and have a chat.
If you have a 2 br - then one bedroom should have a tub - f.e. for the kids.
If the bathroom is nice - and there is tub in a 2nd bedroom - a double shower is fine.
This also depends on what statement you are trying to make.
If you want to project luxury - then a tub and a shower will do better (giving the owners options of bathing or showering). If this is a rental - as long as the shower is nice (and double shower is) - you'll be fine.
Hope this helps,
Beachfront Realty, Inc.