Bluetooth: BAP: Fix BASE_SUBGROUP_MAX_COUNT value

The calculation for BASE_SUBGROUP_MAX_COUNT was off by one.
The macro did not consider the non-subgroup parameters of
the BASE that take up space. This effectively modifies
BASE_SUBGROUP_MAX_COUNT to be 24 instead of 25.

Signed-off-by: Emil Gydesen <emil.gydesen@nordicsemi.no>
diff --git a/subsys/bluetooth/audio/bap_base.c b/subsys/bluetooth/audio/bap_base.c
index 67a58c2..eac8863 100644
--- a/subsys/bluetooth/audio/bap_base.c
+++ b/subsys/bluetooth/audio/bap_base.c
@@ -32,7 +32,8 @@
 	 BASE_BIS_INDEX_SIZE + BASE_BIS_CC_LEN_SIZE)
 #define BASE_MIN_SIZE                                                                              \
 	(BT_UUID_SIZE_16 + BASE_PD_SIZE + BASE_SUBGROUP_COUNT_SIZE + BASE_SUBGROUP_MIN_SIZE)
-#define BASE_SUBGROUP_MAX_COUNT (BASE_MAX_SIZE / BASE_SUBGROUP_MIN_SIZE)
+#define BASE_SUBGROUP_MAX_COUNT                                                                    \
+	((BASE_MAX_SIZE - BASE_PD_SIZE - BASE_SUBGROUP_COUNT_SIZE) / BASE_SUBGROUP_MIN_SIZE)
 
 static uint32_t base_pull_pd(struct net_buf_simple *net_buf)
 {