Flutter: Build Error: Execution failed for task ‘:app:processDebugResources’

Everything was working fine before upgrading flutter to v1.17.3,

Already tried:

flutter clean

And

flutter downgrade

Error that I'm getting (Build Fail):

FAILURE: Build failed with an exception.

* What went wrong:
Execution failed for task ':app:processDebugResources'.
> A failure occurred while executing com.android.build.gradle.internal.tasks.Workers$ActionFacade
   > Android resource linking failed
     C:\Users\Shamuvel\Desktop\App Development\PROJECTS\Grocery Store\groci\android\Store\groci\android\app\src\main\AndroidManifest.xml:8:5-47:19: AAPT: error: attribute android:requestLegacyExternalStorage not found.


* 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 1m 27s
The built failed likely due to AndroidX incompatibilities in a plugin. The tool is about to try using Jetfier to solve the incompatibility.
Building plugin path_provider...

FAILURE: Build failed with an exception.

* What went wrong:
A problem occurred configuring root project 'path_provider'.
> SDK location not found. Define location with sdk.dir in the local.properties file or with an ANDROID_HOME environment variable.

* 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 5s

Exception: The plugin path_provider could not be built due to the issue above.

gradle.properties file:

org.gradle.jvmargs=-Xmx1536M
android.enableR8=true
android.useAndroidX=true
android.enableJetifier=true

Solutions Appreciated

Thanks!