I have a married couple. W works and earns 50k annual and is covered by a plan at work. H is retired and not sure of AGI yet but will be pushing 200k.

Regarding spousal IRA contribution, I’m a little confused as to phaseout numbers for TIRA. For 2022, if one spouse is covered by a plan my understanding is phaseout for a deductible TIRA is between 204k-214k joint. Does that only apply to H or is limit also same for W? Assuming income is below 204k can they both make a fully deductible TIRA contribution of 7k each for 2022? Wasn’t sure if wife could since a plan participant and would be restricted to 109k for full deduction. Thx.