With Android, the API that you have installed can create applications of a lower API level. So installed API >= targetAPI is ok. Installed API < targetAPI is not ok. If you have target API 26 and installed API 28, the finished app will only use up to API 26 functionality. There is no need to downgraded the installed API. I currently have API level 27 installed, but have no issues creating target API 26 apps that use only 26 and below features. Heck, I've even created target API level 13 apps without any issues (and yes, the finished app could only use features of API level 13 and below). That's what
@DonManfred is trying to tell you, that it is not necessary to match the installed API Android toolkit with the target API level (it just needs to be equal or higher than the target API level).