5. Items In items we are handling bidirectional synchronization of items involves comparing any items which have changed since the last successful sync and pushing changes to the older item record. Xero API supports the “If-modified-since” header parameter, which allows you to pull back only the records which are changed since the last successful sync We establish a foreign key relationship between the items in our application and the one in Xero. We are accomplish this by storing the ItemID…