Why do I get errors using Unity 2019 and Gradle versions above 7.0?

In Unity Editor 2019, when you upgrade the Gradle version to 7.0+, the following errors could occur:

 Execution failed for task ':unityLibrary:compileReleaseJavaWithJavac'.
 > Failed to calculate the value of task
 ':unityLibrary:compileReleaseJavaWithJavac' property
 'options.generatedSourceOutputDirectory'.

  > Querying the mapped value of map(java.io.File
  property(org.gradle.api.file.Directory,
  property(org.gradle.api.file.Directory, fixed(class
  org.gradle.api.internal.file.DefaultFilePropertyFactory$FixedDirectory,

To resolve these errors, we recommend that you downgrade your Gradle version to 6.7 or 6.8.

For more information, see the Unity Mediation documentation.