A few points:
There are no income limits for making Traditional IRA contributions. However, the deductibility of Traditional IRA contributions has income limits.
There are income limits for making Roth IRA contributions.
The Roth IRA income limits are based on your modified AGI, which does include your capital gains.
To be eligible to contribute to either type of IRA, you must have taxable compensation, which does not include capital gains.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
