Accessibility footnote error

When we run the Accessibility Full Check in Acrobat DC or Acrobat Professional. We getting the below error for footnote. I'm running the file through LuaLaTeX TeXLive2022 and upgraded the tagged pdf package. How to solve this issue.

MWE:

\RequirePackage{pdfmanagement-testphase} \DeclareDocumentMetadata{testphase=phase-II} \documentclass{book} \begin{document} \chapter{Testing} \section{Introduction} In a nutshell, the following key attributes of the doctrine are discernible from the case law: \begin{enumerate} \item fair use is `an affirmative defense requiring a case-by-case analysis';\footnote{\textit{Harper \& Row} at 561; \textit{Campbell} at 577.} \item because fair use of copyrighted material is seen `to fulfil copyright's very purpose [to promote the Progress of Science and useful Arts]',\footnote{\textit{Campbell} at 575, citing Art I, {\textsection} 8, cl 8 of the US Constitution.} the application of the doctrine `requires judicial balancing'\footnote{\textit{Google} at 1197.} `between creativity and availability';\footnote{\textit{Andy Warhol Foundation for the Visual Arts, Inc v Goldsmith} No. 21--869; 143 S Ct 1258 (2023) (`\textit{Goldsmith}') (slip op.) at p 13.} \item accordingly, fair use is a `flexible' concept, whose `application may well vary depending upon context'.\footnote{\textit{Google} at 1197. The fair use exception has been described as providing `considerable flexibility': Pamela Samuelson, `Unbundling Fair Uses' (2009) 77 \textit{Fordham Law Review} 2537 at 2540.} \end{enumerate} Section~107 sets out a non-exhaustive list of fair use or fairness `factors', and the illustrative examples of fair use provided in the preamble likewise do not constitute a closed list. \end{document}