Sponsoring F1 Visa for my cousin sister

[snain]

Hi,
I am trying to get my cousin sister here to study on F1 visa. I will be supporting her financially and am filing I-134.
I used to work in software industry and recently quit my job to start my own adventure company. My wife works for Microsoft.
I can show my tax returns for past few years, I have enough savings in our joint bank accounts. I can also show my proof of employment and her salary receipts etc.
Or would it better if my wife becomes the sponsor as she has a stable Job?

I will appreciate any suggestions on this

thanks
Sandeep