One more help, I really appreciate this. I think I was right to work on this case but want to listen your experienced share 

. Factors 

Tp rollover 100k from retirement plan 403c : half to traiditonal IRA and half to ROTH 

Now tp  have traditional IRA 50k.(from rollover) . 50K from traditional IRA  is nontaxable and 50k from new roth IRA is taxable  .He opened new traditional IRA and contribute $5000 himself and $5000 his spouse : non contribution deduction . They hav high income and AGI high

He converts (backdoor roth  from new account of traditional IRA ) $5000 to his roth IRA and his spouse $5000 from new traditional IRA  convert to his spouse roth IRA 

On tp: 5000+50000=55000. His tax free of $5000 conversion is (5000/55000)*5000=$454 and taxable 4545

On spouse 5000 is tax free because spouse has no traditional IRA

Am I correct?

I really appreciate if you share experience:)