coverage: Avoid overflow when the MC/DC condition limit is exceeded

If we perform this subtraction and then add 1, the subtraction can sometimes
overflow to -1 before the addition can bring its value back to 0. That
behaviour seems to be benign, but it nevertheless causes test failures in
compiler configurations that check for overflow.

We can avoid the overflow by instead subtracting (N - 1), which is
algebraically equivalent, and more closely matches what the code is actually
trying to do.

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