Is it permissible to benefit from an electronic part found in one's father's car two years ago, knowing that it is impossible to find its owner and it bears no distinguishing marks?

A found item (Luqatah) that has value must be publicized for a year. If its owner is not found, the finder may benefit from it while guaranteeing it to its owner should he appear. Since two years have passed since it was found, and it is impossible to identify its owner, there is no sin upon the questioner in benefiting from it.