That's what I thought too but then an accountant told me that there is a difference between contributions based on self employment income and contributions made by an employer for an employee. He pointed to the 1040 instruction on page 91 explicitly state that if you are covered by such a plan and your income is too high, your eligibility to make regular IRA contributions may be reduced or eliminated.
all true
Your question was can she make a contribution (not do you get a deduction)
also to for the numbers above to work you would might be phased out (SEP is 25% of Comp, so for a 61k SEP contribution you'd have to make 244k )
IRA income limit is 204k for MFJ
But in order to take deduction for he IRA your AGi has to be below 129k (Starts phasing out at 109k) for MFJ if you have a SEP
if you earn 145k and you do a SEP for 36,250, you can also do a traditional for 6k AFAIK
145k-36250= 108,750 AGI