Small dollars but interesting planning problem.

2013 Joint Return AGI falls within parameters for deductible IRA, etc.

Spouse has Net Schedule C income of $2,000. No W-2.
Also has solo K.

We can get a larger deduction if she uses a spousal IRA
for $6,500 rather than the solo K max contribution.

The only contribution to the solo K in 2013 was for 2012 Sched C income.
Does that contribution for 2012 disqualify her from using the deductible IRA?
That is, is she considered to be a participant in a qualified retirement
plan for 2013 by virtue of activity that is attributable to 2012?

Thanks.

Chip Simon, CFP
Poughkeepsie, NY