What the complete list of item options for an Android Theme

Question

If I generate a android application with the Android Studio, I got this themes.xml file:

<resources xmlns:tools="http://schemas.android.com/tools">
    <!-- Base application theme. -->
    <style name="Theme.Basic" parent="Theme.MaterialComponents.DayNight.DarkActionBar">
        <!-- Primary brand color. -->
        <item name="colorPrimary">@color/purple_500</item>
        <item name="colorPrimaryVariant">@color/purple_700</item>
        <item name="colorOnPrimary">@color/white</item>
        <!-- Secondary brand color. -->
        <item name="colorSecondary">@color/teal_200</item>
        <item name="colorSecondaryVariant">@color/teal_700</item>
        <item name="colorOnSecondary">@color/black</item>
        <!-- Status bar color. -->
        <item name="android:statusBarColor" tools:targetApi="l">?attr/colorPrimaryVariant</item>
        <!-- Customize your theme here. -->
    </style>
</resources>

If I understand correctly what's going on here, this theme uses the values from the parent theme Theme.MaterialComponents.DayNight.DarkActionBar and overrides the items listed on the file.

Supose I want create a theme but do not want inherits the values from another theme, where I can find the complete list of items options for create a theme? And what each item corresponds in the application interface.