Cordova AAPT error resource drawable/notification_icon not found

I have just recently upgraded my cordova environment and now when I compile my app I am getting the following error:

Execution failed for task ':app:processDebugResources'.
> A failure occurred while executing com.android.build.gradle.internal.res.LinkApplicationAndroidResourcesTask$TaskAction
   > Android resource linking failed
     ERROR: C:\Users\rolin\dev\myApp\platforms\android\app\src\main\AndroidManifest.xml:34:9-140: AAPT: error: resource drawable/notification_icon (aka com.myApp:drawable/notification_icon) not found.

The error indicates it can't find the resource file but I verified all my resource files exist. I even open them individually and resaved them to ensure they are not corrupted.

In my config.xml:

In my AndroidManifest.xml:

<?xml version='1.0' encoding='utf-8'?>
<manifest android:hardwareAccelerated="true" android:versionCode="5020" android:versionName="0.50.20" xmlns:android="http://schemas.android.com/apk/res/android" xmlns:tools="http://schemas.android.com/tools">
    <supports-screens android:anyDensity="true" android:largeScreens="true" android:normalScreens="true" android:resizeable="true" android:smallScreens="true" android:xlargeScreens="true" />
    <uses-permission android:name="android.permission.INTERNET" />
    <application android:hardwareAccelerated="true" android:icon="@mipmap/ic_launcher" android:label="@string/app_name" android:supportsRtl="true">
        <activity android:configChanges="orientation|keyboardHidden|keyboard|screenSize|locale|smallestScreenSize|screenLayout|uiMode" android:exported="true" android:label="@string/activity_name" android:launchMode="singleTask" android:name="MainActivity" android:theme="@style/Theme.App.SplashScreen" android:windowSoftInputMode="adjustPan">
            <intent-filter android:label="@string/launcher_name">
                <action android:name="android.intent.action.MAIN" />
                <category android:name="android.intent.category.LAUNCHER" />
            </intent-filter>
        </activity>
        <provider android:authorities="${applicationId}.cdv.core.file.provider" android:exported="false" android:grantUriPermissions="true" android:name="androidx.core.content.FileProvider">
            <meta-data android:name="android.support.FILE_PROVIDER_PATHS" android:resource="@xml/cdv_core_file_provider_paths" />
        </provider>
        <service android:enabled="true" android:exported="false" android:name="com.google.android.gms.measurement.AppMeasurementService" />
        <service android:exported="false" android:name="org.apache.cordova.firebase.FirebasePluginMessagingService">
            <intent-filter>
                <action android:name="com.google.firebase.MESSAGING_EVENT" />
            </intent-filter>
        </service>
        <receiver android:name="org.apache.cordova.firebase.OnNotificationOpenReceiver" />
        <activity android:excludeFromRecents="true" android:exported="true" android:name="org.apache.cordova.firebase.OnNotificationReceiverActivity" android:noHistory="true" android:taskAffinity="" android:theme="@android:style/Theme.Translucent.NoTitleBar" />
        <meta-data android:name="com.google.firebase.messaging.default_notification_color" android:resource="@color/accent" />
        <meta-data android:name="com.google.firebase.messaging.default_notification_channel_id" android:value="@string/default_notification_channel_id" />
        <meta-data android:name="firebase_analytics_collection_enabled" android:value="true" />
        <meta-data android:name="firebase_performance_collection_enabled" android:value="true" />
        <meta-data android:name="firebase_crashlytics_collection_enabled" android:value="true" />
        <meta-data android:name="firebase_messaging_auto_init_enabled" android:value="true" />
        <meta-data android:name="google_analytics_adid_collection_enabled" android:value="true" />
        <meta-data android:name="google_analytics_default_allow_analytics_storage" android:value="true" />
        <meta-data android:name="google_analytics_default_allow_ad_storage" android:value="true" />
        <meta-data android:name="google_analytics_default_allow_ad_user_data" android:value="true" />
        <meta-data android:name="google_analytics_default_allow_ad_personalization_signals" android:value="true" />
        <meta-data android:name="com.google.firebase.messaging.default_notification_icon" android:resource="@drawable/notification_icon" />
    </application>
    <queries>
        <intent>
            <action android:name="android.media.action.IMAGE_CAPTURE" />
        </intent>
    </queries>
    <uses-permission android:name="android.permission.ACCESS_NETWORK_STATE" />
    <uses-permission android:name="android.permission.WAKE_LOCK" />
</manifest>

What I have upgraded:

upgrade cordova-cli from 11.1.0 to v12.0
upgrade cordova-android from 11.0 to v13.0
upgrade nodejs v14.22 to v22.16
upgrade java jkd from 11 to v17
local gradle 6.9.1 to 7.6.5 (I have read this isn't needed as cordova-android is using its own gradle version)

I have then removed all my plugins down just a few to start rebuilding but I continuously can't get past this error. I have read a few dozen SOs on related issues and the only thing that I cam across is that this could be a compatibility issue, I am still running Ionic v1 and up to cordov-android v11 everything has run just fine, but after the upgrade all kinds of problems that I have worked through, this one remains though.

My current environment:

Ionic:

   Ionic CLI         : 6.17.0 (C:\Users\rolin\AppData\Roaming\npm\node_modules\@ionic\cli)
   Ionic Framework   : ionic1 1.3.4
   @ionic/v1-toolkit : 3.2.20

Cordova:

   Cordova CLI       : 12.0.0 ([email protected])
   Cordova Platforms : android 13.0.0
   Cordova Plugins   : no whitelisted plugins (8 plugins total)

Utility:

   cordova-res : 0.15.4
   native-run  : 1.7.1

System:

   Android SDK Tools : 26.1.1 (C:\Users\rolin\AppData\Local\Android\sdk)
   NodeJS            : v22.16.0 (C:\Program Files\nodejs\node.exe)
   npm               : 11.4.1
   OS                : Windows 10