Android : How to use "layerType" value being set differently inside the resources?

Suppose there is a view that performs problematically when using the GPU acceleration on it, yet only up to a specific Android version.

I wish to use android:layerType="software" for before this problematic version (including), and android:layerType="hardware" for after this version, all inside the resources.

I know how to do it with strings and simple resources (using simple qualifiers and multiple files), but how do I do it with this kind of resource? Where should I look?

NOTE: I know how to do it programmatically. I wish to know how to do it within the resources.