Android Studio error <item> inner element must either be a resource reference or empty.

[Sherali-cloud]

Task :app:mergeDebugResources
C:\Users\Hello.gradle\caches\transforms-4\04b78ce856ab22ab45464e2837637ca3\transformed\fragment-1.5.4\res\values\values.xml:2:4: inner element must either be a resource reference or empty.
Execution failed for task ':app:mergeDebugResources'.
A failure occurred while executing com.android.build.gradle.internal.res.ResourceCompilerRunnable

I can sync, clean the project, invalidate caches & restart, and still cannot rebuild it.
Minsdk=21, compileSDK=33, targetSDK=34 Gradle ver = 17.0.11, Android Studio 2024.1.2
Thank you for your help.