Thanks Mulligan.
Yes, she's retired but started her own business. She retired but is not drawing retirement yet.
Years ago I sold a house and during tax time my tax lady said I'm going to be taking a big hit with my taxes that year. I said "What for"? She said because you sold your house and you made a profit. I told her about selling house and not having to pay taxes on it, provided I lived in the house for 2 years and profit was under $250K. She said I was wrong. Lawyer wife said I was wrong too. What do I know, I'm just a repairman. Fortunately, accountant lady looked into it and found out I was right.
So again tax man and lawyer wife tell me she cannot have a traditional IRA. I think they're wrong. I'm hoping others would chime in and then give this thread for my wife to read.