It depends on whether or not she is covered by a retirement plan at work and if there is additional income other than your self-employment. If your only Adjusted Gross Income is $100,000 and if there are no other retirement plan contributions, then the full contribution amount to an IRA is permitted.
Keep in mind, The 2019 combined contribution limit for traditional and Roth IRAs is $6,000 if you are under the age of 50. If you are over the age of 50, you are eligible to make an additional $1,000 in catch-up contributions. This is found at the following IRS website.
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