What is the ruling if a finder fails to announce a lost item (Luqatah) in the first year due to incapacity?

Primary text

There are two opinions regarding the failure to announce the lost item in the first year due to incapacity, such as illness, imprisonment, or forgetfulness. The first opinion states that the ruling is the same as if the announcement was omitted despite capability, because the announcement in the first year is the cause for ownership; thus, the ruling is nullified due to the nullification of its cause, regardless of whether the cause was excused or unexcused. The second opinion states that the finder announces it in the second year and takes ownership because the announcement was not delayed beyond the time of capability, resembling the situation where it was announced in the first year.