Welcome to the forum! Congrats on the fantastic increase in income. In addition, congrats to your wife on graduating from nurse practitioner schooling. I'm surprised her salary is only going to be 50-60k, I thought they made closer to 80-100+?
Anyways, for 2018, based on the numbers you gave, you should be able to contribute 5500 to your Roth IRA and 5500 to your spouse's Roth IRA. You are confusing earned income with taxable income. Even though your net taxable income was zero, you still earned at least 5500 but not more than 189,000 making you eligible for a Roth. Furthermore, you can contribute to your spouse's IRA if you are married filing jointly regardless of whether or not he/she had any earned income.
Here's the better piece of advice... I recommend you hire an accountant going forward. No offense, but you obviously don't understand pretty basic tax concepts at this point in time and coming into a super high income situation with an S-Corp, you are better off paying a CPA a couple thousand bucks to optimize your taxes than spending your valuable time working on it. Again, I'm not trying to offend you and I'm sure you could learn this stuff if you really wanted to but you are better served focusing your time and effort on growing your business. Your household income will probably top 300k in the near future and with an S-corp involved it makes a lot of sense to get a professional involved. MMM himself hires an accountant and his income isn't that much higher than you and your wife's combined...