Android Resource linking failed

Starting a Gradle Daemon, 1 incompatible Daemon could not be reused, use --status for details

Task :launcher:preBuild UP-TO-DATE
Task :unityLibrary:preBuild UP-TO-DATE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:preBuild UP-TO-DATE
Task :unityLibrary:preReleaseBuild UP-TO-DATE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:preReleaseBuild UP-TO-DATE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:checkReleaseManifest
Task :launcher:prepareLintJar
Task :unityLibrary:checkReleaseManifest
Task :unityLibrary:processReleaseManifest
Task :unityLibrary:packageReleaseRenderscript NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:processReleaseManifest
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseAidl NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:packageReleaseRenderscript NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseRenderscript NO-SOURCE
Task :unityLibrary:generateReleaseBuildConfig
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseResValues
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseResources
Task :unityLibrary:compileReleaseAidl NO-SOURCE
Task :unityLibrary:compileReleaseRenderscript NO-SOURCE
Task :unityLibrary:generateReleaseResValues
Task :unityLibrary:generateReleaseResources
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:packageReleaseResources
Task :unityLibrary:packageReleaseResources
Task :unityLibrary:prepareLintJar
Task :unityLibrary:generateReleaseSources
Task :unityLibrary:prepareLintJarForPublish
Task :unityLibrary:mergeReleaseShaders
Task :unityLibrary:compileReleaseShaders
Task :unityLibrary:generateReleaseAssets
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseRFile
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseBuildConfig
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:prepareLintJar
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseSources
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:javaPreCompileRelease
Task :unityLibrary:packageReleaseAssets
Task :launcher:preReleaseBuild
Task :launcher:compileReleaseAidl NO-SOURCE
Task :launcher:compileReleaseRenderscript NO-SOURCE
Task :launcher:checkReleaseManifest
Task :launcher:generateReleaseBuildConfig
Task :launcher:generateReleaseSources
Task :launcher:mainApkListPersistenceRelease
Task :launcher:generateReleaseResValues
Task :launcher:generateReleaseResources
Task :unityLibrary:generateReleaseRFile
Task :unityLibrary:processReleaseJavaRes NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseJavaWithJavac
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:bundleLibCompileRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:prepareLintJarForPublish
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:mergeReleaseShaders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseShaders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseAssets
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:packageReleaseAssets
Task :unityLibrary:mergeReleaseJniLibFolders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:bundleLibRuntimeRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:processReleaseJavaRes NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:bundleLibResRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:mergeReleaseJniLibFolders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:transformNativeLibsWithMergeJniLibsForRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:transformNativeLibsWithStripDebugSymbolForRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:transformNativeLibsWithIntermediateJniLibsForRelease
Task :unityLibrary:javaPreCompileRelease

Task :unityLibrary:compileReleaseJavaWithJavac

Task :launcher:mergeReleaseResources
Task :launcher:createReleaseCompatibleScreenManifests
Task :launcher:processReleaseManifest
Task :launcher:processReleaseResources FAILED
44 actionable tasks: 44 executed

UnityEngine.GUIUtility:ProcessEvent (int,intptr)

Picked up JAVA_TOOL_OPTIONS: -Dfile.encoding=UTF-8
Note: E:\Projects\Testing\Projecttesting\Temp\gradleOut\unityLibrary\src\main\java\com\unity3d\player\UnityPlayerActivity.java uses or overrides a deprecated API.
Note: Recompile with -Xlint:deprecation for details.

FAILURE: Build failed with an exception.

  • What went wrong:
    Execution failed for task ‘:launcher:processReleaseResources’.

Android resource linking failed
E:\Projects\Testing\Projecttesting\Temp\gradleOut\launcher\build\intermediates\merged_manifests\release\AndroidManifest.xml:38: AAPT: error: unexpected element found in .

  • Try:
    Run with --stacktrace option to get the stack trace. Run with --info or --debug option to get more log output. Run with --scan to get full insights.

  • Get more help at https://help.gradle.org

BUILD FAILED in 42s

UnityEngine.GUIUtility:ProcessEvent (int,intptr)

CommandInvokationFailure: Gradle build failed.
C:/Program Files/Java/jdk1.8.0_261\bin\java.exe -classpath “D:\gradle-5.6.4\lib\gradle-launcher-5.6.4.jar” org.gradle.launcher.GradleMain “-Dorg.gradle.jvmargs=-Xmx4096m” “assembleRelease”

stderr[
Picked up JAVA_TOOL_OPTIONS: -Dfile.encoding=UTF-8
Note: E:\Projects\Testing\Projecttesting\Temp\gradleOut\unityLibrary\src\main\java\com\unity3d\player\UnityPlayerActivity.java uses or overrides a deprecated API.
Note: Recompile with -Xlint:deprecation for details.

FAILURE: Build failed with an exception.

  • What went wrong:
    Execution failed for task ‘:launcher:processReleaseResources’.

Android resource linking failed
E:\Projects\Testing\Projecttesting\Temp\gradleOut\launcher\build\intermediates\merged_manifests\release\AndroidManifest.xml:38: AAPT: error: unexpected element found in .

  • Try:
    Run with --stacktrace option to get the stack trace. Run with --info or --debug option to get more log output. Run with --scan to get full insights.

  • Get more help at https://help.gradle.org

BUILD FAILED in 42s
]
stdout[
Starting a Gradle Daemon, 1 incompatible Daemon could not be reused, use --status for details

Task :launcher:preBuild UP-TO-DATE
Task :unityLibrary:preBuild UP-TO-DATE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:preBuild UP-TO-DATE
Task :unityLibrary:preReleaseBuild UP-TO-DATE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:preReleaseBuild UP-TO-DATE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:checkReleaseManifest
Task :launcher:prepareLintJar
Task :unityLibrary:checkReleaseManifest
Task :unityLibrary:processReleaseManifest
Task :unityLibrary:packageReleaseRenderscript NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:processReleaseManifest
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseAidl NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:packageReleaseRenderscript NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseRenderscript NO-SOURCE
Task :unityLibrary:generateReleaseBuildConfig
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseResValues
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseResources
Task :unityLibrary:compileReleaseAidl NO-SOURCE
Task :unityLibrary:compileReleaseRenderscript NO-SOURCE
Task :unityLibrary:generateReleaseResValues
Task :unityLibrary:generateReleaseResources
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:packageReleaseResources
Task :unityLibrary:packageReleaseResources
Task :unityLibrary:prepareLintJar
Task :unityLibrary:generateReleaseSources
Task :unityLibrary:prepareLintJarForPublish
Task :unityLibrary:mergeReleaseShaders
Task :unityLibrary:compileReleaseShaders
Task :unityLibrary:generateReleaseAssets
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseRFile
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseBuildConfig
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:prepareLintJar
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseSources
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:javaPreCompileRelease
Task :unityLibrary:packageReleaseAssets
Task :launcher:preReleaseBuild
Task :launcher:compileReleaseAidl NO-SOURCE
Task :launcher:compileReleaseRenderscript NO-SOURCE
Task :launcher:checkReleaseManifest
Task :launcher:generateReleaseBuildConfig
Task :launcher:generateReleaseSources
Task :launcher:mainApkListPersistenceRelease
Task :launcher:generateReleaseResValues
Task :launcher:generateReleaseResources
Task :unityLibrary:generateReleaseRFile
Task :unityLibrary:processReleaseJavaRes NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseJavaWithJavac
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:bundleLibCompileRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:prepareLintJarForPublish
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:mergeReleaseShaders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:compileReleaseShaders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:generateReleaseAssets
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:packageReleaseAssets
Task :unityLibrary:mergeReleaseJniLibFolders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:bundleLibRuntimeRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:processReleaseJavaRes NO-SOURCE
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:bundleLibResRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:mergeReleaseJniLibFolders
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:transformNativeLibsWithMergeJniLibsForRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:transformNativeLibsWithStripDebugSymbolForRelease
Task :unityLibrary:GoogleMobileAdsPlugin.androidlib:transformNativeLibsWithIntermediateJniLibsForRelease
Task :unityLibrary:javaPreCompileRelease

Task :unityLibrary:compileReleaseJavaWithJavac

Task :launcher:mergeReleaseResources
Task :launcher:createReleaseCompatibleScreenManifests
Task :launcher:processReleaseManifest
Task :launcher:processReleaseResources FAILED
44 actionable tasks: 44 executed
]
exit code: 1
UnityEditor.Android.Command.WaitForProgramToRun (UnityEditor.Utils.Program p, UnityEditor.Android.Command+WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.Command.Run (System.Diagnostics.ProcessStartInfo psi, UnityEditor.Android.Command+WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.Command.Run (System.String command, System.String args, System.String workingdir, UnityEditor.Android.Command+WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.AndroidJavaTools.RunJava (System.String args, System.String workingdir, System.Action1[T] progress, System.String error) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0) UnityEditor.Android.GradleWrapper.Run (UnityEditor.Android.AndroidJavaTools javaTools, System.String workingdir, System.String task, System.Action1[T] progress) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
Rethrow as GradleInvokationException: Gradle build failed
UnityEditor.Android.GradleWrapper.Run (UnityEditor.Android.AndroidJavaTools javaTools, System.String workingdir, System.String task, System.Action`1[T] progress) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.PostProcessor.Tasks.BuildGradleProject.Execute (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.PostProcessor.PostProcessRunner.RunAllTasks (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
Rethrow as BuildFailedException: Exception of type ‘UnityEditor.Build.BuildFailedException’ was thrown.
UnityEditor.Android.PostProcessor.CancelPostProcess.AbortBuild (System.String title, System.String message, System.Exception ex) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.PostProcessor.PostProcessRunner.RunAllTasks (UnityEditor.Android.PostProcessor.PostProcessorContext context) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.PostProcessAndroidPlayer.PostProcess (UnityEditor.BuildTarget target, System.String stagingAreaData, System.String stagingArea, System.String playerPackage, System.String installPath, System.String companyName, System.String productName, UnityEditor.BuildOptions options, UnityEditor.RuntimeClassRegistry usedClassRegistry, UnityEditor.Build.Reporting.BuildReport report) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.Android.AndroidBuildPostprocessor.PostProcess (UnityEditor.Modules.BuildPostProcessArgs args, UnityEditor.BuildProperties& outProperties) (at <7f332f12abb94c1bb4cc658c3c10e91f>:0)
UnityEditor.PostprocessBuildPlayer.Postprocess (UnityEditor.BuildTargetGroup targetGroup, UnityEditor.BuildTarget target, System.String installPath, System.String companyName, System.String productName, System.Int32 width, System.Int32 height, UnityEditor.BuildOptions options, UnityEditor.RuntimeClassRegistry usedClassRegistry, UnityEditor.Build.Reporting.BuildReport report) (at <06df0f95306b448dbd8fddaa73427228>:0)
UnityEngine.GUIUtility:ProcessEvent(Int32, IntPtr)

Queries tag is mandatory in Android Manifest if you are querying any external applications for supporting Android 11 devices and up.

Queries tag is supported by Android gradle plugin supports from specific versions only. Check the below list for the required versions.
7892305--1004659--Android gradle plugin version for queries support.png

You haven’t shared your unity version so, I present here general way to set it
If you are using <= 2019,
You need to enable main gradle template(from player settings) and update the android plugin gradle version.
If you are using > 2019,
You need to enable base gradle template(from player settings → Android → Publishing settings)

  1. Once you enable the custom gradle option, you will see a file under Assets/Plugins/Android folder.
  2. Open the file and change the version to any supported version mentioned in the table.

Ex:
From

classpath 'com.android.tools.build:gradle:3.4.0'

To

classpath 'com.android.tools.build:gradle:3.4.3'

Let me know how it goes!