I'm finishing up a 1040 and see the "suggestion" that the client's $6750 SIMPLE contribution was disallowed due to "lack of self-employment income". I'm new to doing tax returns and my research of the SIMPLE plans is that it doesn't require SE income. Is that correct?

Plus, the client does have SOME SE income, but only $4811 from a K1. 

So, is there a something I can do to allow him to deduct this contribution?

TIA!