My wife and I are both 67. I do not work. My wife works and will earn $14,000 in 2019. Her employer allows her to contribute up to 50% of her earnings ($7k) to her designated Roth 403b account. If she contributes the full allowable amount to her 403b Roth, can she also contribute the full allowable amount to both of our Roth IRAs? In other words, can she contribute $7k to her 403b, $7k to her Roth IRA and $7k to my Roth IRA for a total of $21k in contributions even though she only earns $14k? (Of course, I understand that the additional $7k would have to come from sources other than her earnings.)