Assuming YOU are covered by a retirement plan at work and she isn’t, this is what is applicable for her:
If your MAGI is $193,000 or less, she can take a full deduction up to the amount of her contribution limit.
If your MAGI is more than $193,000 but less than $203,000 she can take a partial deduction.
If your MAGI is $203,000 or more, you get no deduction.