Applying for Naturalization-overstay

Dear Gurus
I am a British Citizen. My wife has got ILR couple of years back. I went abroad with my wife in August 2020. Due to her severe health conditions (lungs infection), the doctor advised her not to travel as it was highly risky. We stayed abroad for14 months. We came back UK in October 2021. My wife wants to apply for her naturalization and than passport. Her overstay in last 12 months is over 180 days and in last 05 years it's over 450 days. My question is that whether due to her special circumstances , do Home Office consider the circumstances beyond our control or they are very strict about the overstay policy . I have got letter from the doctor confirming this and all her medical reports.
It would be really helpful if anyone advise whether it's worth to give it a try.