Issue with creating a Report subscription: "Viewing permission denied" (4344159)

In the list of additional Employees there is at least one Person record which is inactive but will be displayed as selectable.  To get the error it isn't necessary to select this Employee, it is enough that the Employee is displayed in the list.

The issue can occur if there is a custom permission group which can also view deactivated Person records, but the custom permission group does not have the permission to see a required attribute.