solo 401k

My wife and I have a S-Corp. and in the past we both had W2 from that s-corp. This year we don't have nay income, but my wife has 1099 income, and no other income. We intend to close this s-corp. We have a keogh plan for s-corp and contributed to it in prior years (no income in 2020)

Can I my wife open a new solo401k account and contribute max from her 1099 income?

 

Thanks