What is the ruling on making up for the days that a wife missed in Ramadan of the years 1440 and 1441 due to menstruation and pregnancy?

If delaying the making up of days missed in Ramadan until the next Ramadan was due to an excuse (such as illness, forgetfulness, or ignorance), then there is no expiation (fidyah) due from her, nor is she sinful. However, she must make up those days, in addition to making up the entirety of the second Ramadan which she did not fast due to pregnancy.