Visa extension/initiate PR

Hi everyone, Since a considerable chunk of software testers are being employed for less than $80k, there is a high percentage of denials for H1B extensions. Given that I'm on L1A and since my salary is also on the lower end of the spectrum, what is considered a safe enough number that the application masses muster? Would only the last drawn salary be considered or the initial salary that was offered as part of the L1A application?