This is the solidity code to list nft in marketplace after minting but while calling makeItem function Error is showing that Faliled to estimate gas

Question

// SPDX-License-Identifier: MIT
pragma solidity ^0.8.20;

import "@openzeppelin/contracts/token/ERC721/IERC721.sol";
import "@openzeppelin/contracts/security/ReentrancyGuard.sol";

contract Marketplace is ReentrancyGuard {

    // Variables
    address payable public immutable feeAccount; // the account that receives fees
    uint public immutable feePercent; // the fee percentage on sales 
    uint public itemCount; 

    struct Item {
        uint itemId;
        IERC721 nft;
        uint tokenId;
        uint price;
        address payable seller;
        bool sold;
    }

    // itemId -> Item
    mapping(uint => Item) public items;

    event Offered(
        uint itemId,
        address indexed nft,
        uint tokenId,
        uint price,
        address indexed seller
    );
    event Bought(
        uint itemId,
        address indexed nft,
        uint tokenId,
        uint price,
        address indexed seller,
        address indexed buyer
    );

    constructor(uint _feePercent) {
        feeAccount = payable(msg.sender);
        feePercent = _feePercent;
    }

    // Make item to offer on the marketplace
    function makeItem(IERC721 _nft, uint _tokenId, uint _price) external nonReentrant {
        require(_price > 0, "Price must be greater than zero");
        // Increment itemCount
        itemCount ++;
        // Approve Marketplace to transfer the NFT on behalf of the user
        _nft.approve(address(this), _tokenId);
        // Transfer nft
        _nft.transferFrom(msg.sender, address(this), _tokenId);
        
        // Add new item to items mapping
        items[itemCount] = Item (
            itemCount,
            _nft,
            _tokenId,
            _price,
            payable(msg.sender),
            false
        );
        // Emit Offered event
        emit Offered(
            itemCount,
            address(_nft),
            _tokenId,
            _price,
            msg.sender
        );
    }

    function purchaseItem(uint _itemId) external payable nonReentrant {
        uint _totalPrice = getTotalPrice(_itemId);
        Item storage item = items[_itemId];
        require(_itemId > 0 && _itemId <= itemCount, "Item doesn't exist");
        require(msg.value >= _totalPrice, "Not enough ether to cover item price and market fee");
        require(!item.sold, "Item already sold");
        // Pay seller and feeAccount
        item.seller.transfer(item.price);
        feeAccount.transfer(_totalPrice - item.price);
        // Update item to sold
        item.sold = true;
        // Transfer NFT to buyer
        item.nft.transferFrom(address(this), msg.sender, item.tokenId);
        // Swap seller and buyer
        address payable temp = item.seller;
        item.seller = payable(msg.sender);
        // Emit Bought event
        emit Bought(
            _itemId,
            address(item.nft),
            item.tokenId,
            item.price,
            temp, // Original seller
            msg.sender // Buyer
        );
    }

    function getTotalPrice(uint _itemId) view public returns(uint){
        return((items[_itemId].price*(100 + feePercent))/100);
    }
}

This is the code of smart contract error is occurring while calling makeItem function. The error is failed to estimate gas value

How to solve this error?

(transactionHash="0xf6a128f64f2117b5454ef82b8694844a13d087f25cfec6d869e415bff78f6848", transaction={"hash":"0xf6a128f64f2117b5454ef82b8694844a13d087f25cfec6d869e415bff78f6848","type":2,"accessList":null,"blockHash":null,"blockNumber":null,"transactionIndex":null,"confirmations":0,"from":"0x23a8704727E7Df40Ed0032553D964d346Dae6c38","gasPrice":{"type":"BigNumber","hex":"0x61c517b2"},"maxPriorityFeePerGas":{"type":"BigNumber","hex":"0x59682f00"},"maxFeePerGas":{"type":"BigNumber","hex":"0x61c517b2"},"gasLimit":{"type":"BigNumber","hex":"0x0493e0"},"to":"0x57adc0d1289bC0D5E2980935E8946eF6AAAd9cFD","value":{"type":"BigNumber","hex":"0x00"},"nonce":170,"data":"0xfa00afc70000000000000000000000007c37c609bef3081770b1a2dba2a31d8b070970b60000000000000000000000000000000000000000000000000000000000000008000000000000000000000000000000000000000000000000016345785d8a0000","r":"0xbe6d5f0a133c30b16723e0000a0a11d3095f175f9412c7a28e2a7c8f52c221c1","s":"0x6a54aeeedab5c88a2ac8a2c19a6d89943155e32473ff512c46d1097fce40cf5a","v":1,"creates":null,"chainId":0}, receipt={"to":"0x57adc0d1289bC0D5E2980935E8946eF6AAAd9cFD","from":"0x23a8704727E7Df40Ed0032553D964d346Dae6c38","contractAddress":null,"transactionIndex":17,"gasUsed":{"type":"BigNumber","hex":"0xf12f"},"logsBloom":"0x00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000","blockHash":"0x1c7a1f0d16c7454cf2866625ae0be2ec26232ae5f29dc836221293a7efd104a4","transactionHash":"0xf6a128f64f2117b5454ef82b8694844a13d087f25cfec6d869e415bff78f6848","logs":[],"blockNumber":5590766,"confirmations":1,"cumulativeGasUsed":{"type":"BigNumber","hex":"0x15b5f8"},"effectiveGasPrice":{"type":"BigNumber","hex":"0x5edf00ad"},"status":0,"type":2,"byzantium":true}, code=CALL_EXCEPTION, version=providers/5.7.2) at Logger.makeError (index.ts:269:1) at Logger.throwError (index.ts:281:1) at Web3Provider.<anonymous> (base-provider.ts:1549:1) at Generator.next (<anonymous>) at fulfilled (base-provider.ts:1:1)