Instead of using current date as DTSTART and then excluding it
when it doesn't match the `diary-float' rule, just use the first
date which matches the rule in `icalendar-recurring-start-year'.
* lisp/calendar/icalendar.el (icalendar--convert-float-to-ical):
Compute the correct date.
* test/lisp/calendar/icalendar-tests.el: Add a test for the
reported test case. (Bug#78085)