def METHOD_NAME():
    fields_inc1 = ["id", "name", "year", "gearbox_type", "gears"]
    fields_inc2 = {"manufacturer": {"name"}}
    fields_exc1 = {"manufacturer__founded"}
    fields_exc2 = "aircon_type"
    excludable = ExcludableItems()
    excludable.build(items=fields_inc1, model_cls=Car, is_exclude=False)
    excludable.build(items=fields_inc2, model_cls=Car, is_exclude=False)
    excludable.build(items=fields_exc1, model_cls=Car, is_exclude=True)
    excludable.build(items=fields_exc2, model_cls=Car, is_exclude=True)
    car_excludable = excludable.get(Car)
    assert car_excludable.include == {"id", "name", "year", "gearbox_type", "gears"}
    assert car_excludable.exclude == {"aircon_type"}
    assert car_excludable.is_excluded("aircon_type")
    assert car_excludable.is_included("name")
    alias = Company.Meta.alias_manager.resolve_relation_alias(Car, "manufacturer")
    manu_excludable = excludable.get(Company, alias=alias)
    assert manu_excludable.include == {"name"}
    assert manu_excludable.exclude == {"founded"}
    assert manu_excludable.is_excluded("founded")