For 2020, she can contribute (assuming that you have sufficient compensations to do so) but it would not be deductible since your MAGI would be over the $124,000 cut off amount when covered by a retirement plan.
https://www.irs.gov/Retirement-Plans/IRA-Deduction-Limits
Assuming that for 2021 she will not be covered * then if the contribution is for 2021 there is no limit unless yiu are covered then the MAGI for her would be $198K.
*Some retirement plans do not work on a calendar year so there is a chance that the plan could extend into 2021 and if covered in 2021, even if for a day, the cut off limit would apply to 2021 also.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
