AAPT: error: failed writing to R.txt Android resources linking failed ':app:processDebugResources' Android Studio 4.0.1 (Aug 2020)

Gradle Build Failed at ':app:processDebugResources'

Previously, we talked about this version of Android Studio has an issue of Launcher Activity (See here). Now we got another issue about Android Studio 4.0.1, which is Gradle Build Process failed at ':app:processDebugResources'