Can't enable an iPod Touch after being lost for a long time

How do I discover and restore an iPod Touch that was found after being lost for an extended time (about a year) and is currently disabled? iTunes does not detect the device and the iPod needs to be connected to iTunes to be unlocked due to too many incorrect passcode attempts. No one remembers the passcode that was used, and it is owned by an autistic girl. The computer that originally was used to set up the device is long gone, and a much more powerful computer replaced it. (i.e. the version of iTunes and Windows 10, etc., is much more current.) Thanks for any hints you may offer.