Answer:
The main danger that could pose to predicting the number of new subscriptions for a month in which 2,000 hours were spent on telemarketing would be not to consider the cost of said hours of telemarketing when considering the benefits obtained through the new subscriptions.
Thus, if the economic benefits resulting from the subscriptions were considered without subtracting the cost of the telemarketing hours, the accounting of the company's gross profits would be incorrectly recorded, incurring an error that would generate a higher tax burden for the company.