Sorry to hear of your loss.
You can elect to be treated as the owner, or as the account beneficiary.
The non-deductible contributions (both yours and hers as a total) can be allocated to either IRA if you are treating both IRA's as your own.
To clarify
Are you filing Married Filing Jointly for 2021?
Did / Do you need to take an RMD for your late wife for 2021?
Are you reporting all IRA accounts as your own in the TurboTax program?
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