title: Android - Inner element must either be a resource reference or empty
body: <p><strong>Error Details</strong>    </p>
  
  <pre><code>AGPBI: {"kind":"error","text":"error: \u003citem\u003e inner element must either be a resource reference or empty.","sources":[{"file":"...\\app\\src\\main\\res\\values\\ids.xml","position":{"startLine":2,"startColumn":4,"startOffset":57,"endColumn":61,"endOffset":114}}],"original":"","tool":"AAPT"}
  :app:mergeDebugResources
  Error: java.util.concurrent.ExecutionException: com.android.builder.internal.aapt.v2.Aapt2Exception: AAPT2 error: check logs for details
  :app:mergeDebugResources FAILED
  
  FAILURE: Build failed with an exception.
  
  * What went wrong:
  Execution failed for task ':app:mergeDebugResources'.
  &gt; Error: java.util.concurrent.ExecutionException: com.android.builder.internal.aapt.v2.Aapt2Exception: AAPT2 error: check logs for details.
  </code></pre>
  
  <p><strong>Resource File</strong>    </p>
  
  <pre><code>&lt;?xml version="1.0" encoding="utf-8"?&gt;
  &lt;resources&gt;
      &lt;item name="tv_deviceName" type="id"&gt;tv_deviceName&lt;/item&gt;
  &lt;/resources&gt;
  </code></pre>
  
  <p><strong>Build Environment</strong></p>
  
  <ul>
  <li>Android Studio 3.1.4</li>
  <li>minSdkVersion = 21</li>
  <li>targetSdkVersion = 28</li>
  <li>compileSdkVersion = 28</li>
  <li>buildToolsVersion = "28.0.2"</li>
  </ul>