com.android.builder.internal.aapt.v2.Aapt2Exception: Android resource compilation failed

I have a old android project, Now I decided to run it, After migration to androidX and add some upgrade in libraries I got these errors when I am trying to run it:

* Exception is:
org.gradle.api.tasks.TaskExecutionException: Execution failed for task ':mergeDebugResources'.
    at org.gradle.api.internal.tasks.execution.ExecuteActionsTaskExecuter.executeActions(ExecuteActionsTaskExecuter.java:103)
    at org.gradle.api.internal.tasks.execution.ExecuteActionsTaskExecuter.execute(ExecuteActionsTaskExecuter.java:73)
    at org.gradle.api.internal.tasks.execution.OutputDirectoryCreatingTaskExecuter.execute(OutputDirectoryCreatingTaskExecuter.java:51)
    at org.gradle.api.internal.tasks.execution.SkipUpToDateTaskExecuter.execute(SkipUpToDateTaskExecuter.java:59)
    at org.gradle.api.internal.tasks.execution.ResolveTaskOutputCachingStateExecuter.execute(ResolveTaskOutputCachingStateExecuter.java:54)
    at org.gradle.api.internal.tasks.execution.ValidatingTaskExecuter.execute(ValidatingTaskExecuter.java:59)
    at org.gradle.api.internal.tasks.execution.SkipEmptySourceFilesTaskExecuter.execute(SkipEmptySourceFilesTaskExecuter.java:101)
    at org.gradle.api.internal.tasks.execution.FinalizeInputFilePropertiesTaskExecuter.execute(FinalizeInputFilePropertiesTaskExecuter.java:44)
    at org.gradle.api.internal.tasks.execution.CleanupStaleOutputsExecuter.execute(CleanupStaleOutputsExecuter.java:91)
    at org.gradle.api.internal.tasks.execution.ResolveTaskArtifactStateTaskExecuter.execute(ResolveTaskArtifactStateTaskExecuter.java:62)
    at org.gradle.api.internal.tasks.execution.SkipTaskWithNoActionsExecuter.execute(SkipTaskWithNoActionsExecuter.java:59)
    at org.gradle.api.internal.tasks.execution.SkipOnlyIfTaskExecuter.execute(SkipOnlyIfTaskExecuter.java:54)
    at org.gradle.api.internal.tasks.execution.ExecuteAtMostOnceTaskExecuter.execute(ExecuteAtMostOnceTaskExecuter.java:43)
    at org.gradle.api.internal.tasks.execution.CatchExceptionTaskExecuter.execute(CatchExceptionTaskExecuter.java:34)
    at org.gradle.execution.taskgraph.DefaultTaskGraphExecuter$EventFiringTaskWorker$1.run(DefaultTaskGraphExecuter.java:256)
    at org.gradle.internal.progress.DefaultBuildOperationExecutor$RunnableBuildOperationWorker.execute(DefaultBuildOperationExecutor.java:336)
    at org.gradle.internal.progress.DefaultBuildOperationExecutor$RunnableBuildOperationWorker.execute(DefaultBuildOperationExecutor.java:328)
    at org.gradle.internal.progress.DefaultBuildOperationExecutor.execute(DefaultBuildOperationExecutor.java:199)
    at org.gradle.internal.progress.DefaultBuildOperationExecutor.run(DefaultBuildOperationExecutor.java:110)
    at org.gradle.execution.taskgraph.DefaultTaskGraphExecuter$EventFiringTaskWorker.execute(DefaultTaskGraphExecuter.java:249)
    at org.gradle.execution.taskgraph.DefaultTaskGraphExecuter$EventFiringTaskWorker.execute(DefaultTaskGraphExecuter.java:238)
    at org.gradle.execution.taskgraph.DefaultTaskPlanExecutor$TaskExecutorWorker.processTask(DefaultTaskPlanExecutor.java:123)
    at org.gradle.execution.taskgraph.DefaultTaskPlanExecutor$TaskExecutorWorker.access$200(DefaultTaskPlanExecutor.java:79)
    at org.gradle.execution.taskgraph.DefaultTaskPlanExecutor$TaskExecutorWorker$1.execute(DefaultTaskPlanExecutor.java:104)
    at org.gradle.execution.taskgraph.DefaultTaskPlanExecutor$TaskExecutorWorker$1.execute(DefaultTaskPlanExecutor.java:98)
    at org.gradle.execution.taskgraph.DefaultTaskExecutionPlan.execute(DefaultTaskExecutionPlan.java:663)
    at org.gradle.execution.taskgraph.DefaultTaskExecutionPlan.executeWithTask(DefaultTaskExecutionPlan.java:597)
    at org.gradle.execution.taskgraph.DefaultTaskPlanExecutor$TaskExecutorWorker.run(DefaultTaskPlanExecutor.java:98)
    at org.gradle.internal.concurrent.ExecutorPolicy$CatchAndRecordFailures.onExecute(ExecutorPolicy.java:63)
    at org.gradle.internal.concurrent.ManagedExecutorImpl$1.run(ManagedExecutorImpl.java:46)
    at org.gradle.internal.concurrent.ThreadFactoryImpl$ManagedThreadRunnable.run(ThreadFactoryImpl.java:55)
Caused by: org.gradle.internal.UncheckedException: java.util.concurrent.ExecutionException: com.android.builder.internal.aapt.v2.Aapt2Exception: Android resource compilation failed
Output:  /mnt/Media/usb/mobile-android/client14/build/intermediates/incremental/mergeDebugResources/merged.dir/values/values.xml:5159: error: <item> inner element must either be a resource reference or empty.
/mnt/Media/usb/mobile-android/client14/build/intermediates/incremental/mergeDebugResources/merged.dir/values/values.xml:5163: error: <item> inner element must either be a resource reference or empty.
/mnt/Media/usb/mobile-android/client14/build/intermediates/incremental/mergeDebugResources/merged.dir/values/values.xml:5182: error: <item> inner element must either be a resource reference or empty.
/mnt/Media/usb/mobile-android/client14/build/intermediates/incremental/mergeDebugResources/merged.dir/values/values.xml:5228: error: <item> inner element must either be a resource reference or empty.
/mnt/Media/usb/mobile-android/client14/build/intermediates/incremental/mergeDebugResources/merged.dir/values/values.xml:5229: error: <item> inner element must either be a resource reference or empty.

Command: /home/alt/.gradle/caches/transforms-1/files-1.1/aapt2-3.2.0-4818971-linux.jar/8ae53ed779dc0eb0d7edfbb9c8e24cf8/aapt2-3.2.0-4818971-linux/aapt2 compile --legacy 
        -o 
        /mnt/Media/usb/mobile-android/client14/build/intermediates/res/merged/debug 
        /mnt/Media/usb/mobile-android/client14/build/intermediates/incremental/mergeDebugResources/merged.dir/values/values.xml

This is my gradle:

buildscript {
    repositories {
        google()
        mavenCentral()
        mavenLocal()
    }

    dependencies {
        classpath 'com.android.tools.build:gradle:3.2.0'
//        classpath 'com.guardsquare.dexguard.gradle:dexguard-gradle-plugin:8.0.17'
    }
}

apply plugin: 'com.android.application'

allprojects{
    repositories{
        google()
        mavenCentral()
        mavenLocal()

        maven {
            url "https://repo1.maven.org/maven2"
        }
        maven {
            url "https://repo.spring.io/libs-milestone"
        }
    }
}

android {
    compileSdkVersion 29
    buildToolsVersion "27.0.3"

    signingConfigs {
        debug {
            storeFile     file('pmb-android.keystore')
            storePassword 'caspianmbkeystore'
            keyAlias      'caspian_mb'
            keyPassword   'caspianmbkeystore'
        }
        release {
            storeFile     file('pmb-android.keystore')
            storePassword 'caspianmbkeystore'
            keyAlias      'caspian_mb'
            keyPassword   'caspianmbkeystore'
        }
    }

    defaultConfig {
        applicationId "com.cas.android"
        targetSdkVersion 29
        minSdkVersion 19
        versionCode 1391
        versionName "1.3.9.1"
        vectorDrawables.useSupportLibrary = true
        signingConfig signingConfigs.debug
        multiDexEnabled true
    }

    buildTypes {
        release {
            minifyEnabled false
            shrinkResources false
            proguardFiles getDefaultProguardFile('proguard-android.txt'), 'proguard-rules.pro'
        }
        debug {
            minifyEnabled false
            shrinkResources false
            proguardFiles getDefaultProguardFile('proguard-android.txt'), 'proguard-rules.pro'
        }
    }

    compileOptions {
        sourceCompatibility org.gradle.api.JavaVersion.VERSION_1_8
        targetCompatibility org.gradle.api.JavaVersion.VERSION_1_8
    }

    packagingOptions {
        exclude 'scala.*'
        exclude 'META-INF/DEPENDENCIES.txt'
        exclude 'META-INF/LICENSE.txt'
        exclude 'META-INF/NOTICE.txt'
        exclude 'META-INF/NOTICE'
        exclude 'META-INF/LICENSE'
        exclude 'META-INF/DEPENDENCIES'
        exclude 'META-INF/notice.txt'
        exclude 'META-INF/license.txt'
        exclude 'META-INF/dependencies.txt'
        exclude 'META-INF/LGPL2.1'
        exclude 'META-INF/LGPL2.1'
        exclude 'META-INF/maven/com.fasterxml.jackson.core/jackson-core/pom.properties'
    }

    lintOptions{
        checkReleaseBuilds false
        abortOnError false
    }
}

dependencies {
    implementation 'androidx.multidex:multidex:2.0.1'
    implementation 'com.basgeekball:awesome-validation:2.0'
    implementation 'com.specyci:residemenu:1.6'
    implementation 'org.greenrobot:eventbus:3.0.0'
    implementation 'com.google.guava:guava:24.1-jre'
    implementation 'com.fasterxml.jackson.core:jackson-databind:2.8.6'
    implementation 'org.springframework.android:spring-android-rest-template:2.0.0.M3'
    implementation 'com.google.android.material:material:1.4.0'
    implementation 'androidx.vectordrawable:vectordrawable-animated:1.1.0'
    implementation 'androidx.mediarouter:mediarouter:1.2.5'
    implementation 'androidx.legacy:legacy-support-v13:1.0.0'
    implementation 'androidx.recyclerview:recyclerview:1.2.1'
    implementation 'androidx.cardview:cardview:1.0.0'
    implementation 'androidx.appcompat:appcompat:1.3.1'
    implementation 'com.google.android.gms:play-services:12.0.1'
    implementation group: 'joda-time', name: 'joda-time', version: '2.9.9'
    implementation group: 'com.ibm.icu', name: 'icu4j', version: '51.1'
}

This is gradle.properies:

android.enableJetifier=true
android.injected.build.model.only.versioned=3
android.useAndroidX=true

What is the problem?

Answer

ID resources are not supposed to have text in the XML node, the way that yours do.

My best guess is that the build tools were more forgiving about this back when you worked on this project originally. Now, they are enforcing the rules more.

So, if you remove the text from those failing <id> elements, you should be in better shape.