The exact origin of the 260-day count is not known, but there are several theories. One theory is that the calendar came from mathematical operations based on the numbers thirteen and twenty, which were important numbers to the Maya. The numbers multiplied together equal 260. Another theory is that the 260-day period came from the length of human pregnancy. This is close to the average number of days between the first missed menstrual period and birth, unlike Naegele's rule which is 40 weeks  between the last menstrual period and birth. It is postulated that midwives originally developed the calendar to predict babies' expected birth dates. A third theory comes from understanding of astronomy, geography and paleontology.  The mesoamerican calendar probably originated with the Olmecs, and a settlement existed at Izapa, in southeast Chiapas Mexico, before 1200 BCE. There, at a latitude of about 15° N, the Sun passes through zenith twice a year, and there are 260 days between zenithal passages, and gnomons , were found at this and other sites. The sacred almanac may well have been set in motion on August 13, 1359 BCE, in Izapa.. How many subjects comprise the third theory?