I need a quick accuracy check

It's been over 20 years since I've actively worked with retirement plans, and I'm rusty.  Before I lead someone down the wrong path, could I please get confirmation that my route is correct?

• Over the years, a self-employed person has greatly benefited from SEP-IRA contributions.  Her business did well, and her SEP deposits were large. 
• For 2023, her SE income is unusually low.  Her SEP-IRA maximum is about $2,500.
• If she doesn't make a 2023 SEP contribution (she has no employees), she (1) isn't covered by an employer plan for the year and (2) can make tax-deductible, traditional IRA deposits for herself and her fully-disabled, nonworking husband.  The amount is about 5X greater than the available SEP-IRA.

Is my methodology correct?  I see this option as a good way to help someone who wants to maximize both her retirement savings and 2023 deduction.

Thank you for your help.

How about setting up a solo 401(k) - a/k/a an Independent 401(k), or a Self Employed 401(k) or an Individual 401(k).  A tax-advantaged retirement savings plan available to individual small business owners and their spouses. The plan is a variation on the typical 401(k) plan offered by many large employers.  Since, in this case, the employer and the employee are one and the same, the contribution limits for the independent 401(k) are higher. Contributions made to the plan as an employer are also tax-deductible, which can save the sole proprietor a great deal in taxes.  

Elective deferrals up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the annual contribution limit $23,000 in 2024.  It's a little more complicated.