Android: el elemento interno debe ser una referencia de recurso o estar vacío

Error de detalle

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'.
> Error: java.util.concurrent.ExecutionException: com.android.builder.internal.aapt.v2.Aapt2Exception: AAPT2 error: check logs for details.

Resource File

<?xml version="1.0" encoding="utf-8"?>
<resources>
    <item name="tv_deviceName" type="id">tv_deviceName</item>
</resources>

Build Environment

Android Studio 3.1.4minSdkVersion = 21targetSdkVersion = 28compileSdkVersion = 28buildToolsVersion = "28.0.2"

Respuestas a la pregunta(4)

Su respuesta a la pregunta