"Here's another statute-reading exercise for BenefitsLink mavens. Internal Revenue Code Section 414(v)(7)(A) restricts to Roth treatment a Section 414(v)(1) catch-up deferral for 'an eligible participant whose wages (as defined in section 3121(a)) for the preceding calendar year from the employer sponsoring the plan exceed $145,000[.]' If a retirement plan's participant who otherwise would have had wages more than $145,000 had no wages (but as a partner had net earnings from self-employment more than $145,000), may she choose non-Roth catch-up deferrals?"