PCM2903C: About crystal ESR of PCM2903C

Hi, support team

My customer has the questions as follow:

According to 9.3.2 Clock and Reset in datasheet, PCM2903C requires a 12MHz (±500 ppm) clock for the USB and audio function.
Are there any requirements for this crystal's ESR?
Is it OK to use a 12MHz crystal with ESR 120 Ω?

Thanks so much.

Best regards,
Yuki