public function make(ResourceInterface $resource, SerializerAbstract $serializer, array $options = [])
    {
        $options = $this->parseOptions($options, $resource);

        return $this->manager->setSerializer($serializer)
            ->parseIncludes($options['includes'])
            ->parseExcludes($options['excludes'])
            ->parseFieldsets($options['fieldsets'])
            ->createData($resource)
            ->toArray();
    }