Can not build with Xcode 13

In Xcode 13.2.1 on macOS 11.6.6, configure fails with following error.

Standard output:
ERROR at //build/config/mac/mac_sdk.gni:80:5: Script returned non-zero exit code.
    exec_script("//build/mac/find_sdk.py", find_sdk_args, "list lines")
    ^----------
Current dir: /<<project-root>>/ios-arm64-xcode13/
Command: python /<<project-root>>/build/mac/find_sdk.py --print_sdk_path --print_bin_path 10.14
Returned 1.
stderr:

Traceback (most recent call last):
  File "/<<project-root>>/build/mac/find_sdk.py", line 127, in <module>
    print(main())
  File "/<<project-root>>/build/mac/find_sdk.py", line 96, in main
    raise Exception('No %s+ SDK found' % min_sdk_version)
Exception: No 10.14+ SDK found

See //build/toolchain/mac/BUILD.gn:15:1: whence it was imported.
import("//build/config/mac/mac_sdk.gni")
^--------------------------------------
See //BUILD.gn:255:1: which caused the file to be included.
group("player") {
^----------------

But in Xcode 11.7 on same machine, configure & make succeed.

I think it might caused by following. https://chromium.googlesource.com/chromium/src/build/+/6019ed/mac/find_sdk.py#91

It may have already been fixed in a newer version. https://chromium.googlesource.com/chromium/src/build/+/refs/heads/main/mac/find_sdk.py#76

Because I am not very knowledgeable about google's build system, I could not fix it. How can I fix it?

Note: Apple has dropped support for Xcode 12 and below on macOS Monterey. Xcode 13 required on macOS Monterey - Latest News - Apple Developer

shaka-project / shaka-player-embedded

Can not build with Xcode 13 #239