Hi, I have a MacBook Pro and use the calling feature too, recently I had changed the caller ID settings on my iPhone for FaceTime. That was it.
Later the problem started where I couldn't accept calls on my MacBook, as soon as I accept the call it fails. And also making calls from MBP always showed call failed.
I was receiving messages(both iMessage and SMS), only the calling feature was not working.
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||THIS WORKED FOR ME||
Setting on iPhone-->Go to FaceTime-->Caller ID-->Should be Ticked on the Cellular number and not the email IDs
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As soon as ticked on the phone number and tried making a call, I accepted it on my MBP and IT WORKED!!!
Also, I tried making a call from MBP using iPhone ("tried it again") it works.
No need to change anything in your MBP FaceTime preferences, no need to turn off and on FaceTime.
All this happened because I changed my FaceTime caller ID from my Phone Number to my iCloud email ID and since then the calls started getting failed.
As far as everything was working perfectly fine and stopped all of sudden after making changes on the FaceTime in your phone this method should work for you.
Give it a try.