code: def can_process_matrix(entry, matrix_tags):
          
          if len(matrix_tags) == 0:
              return True
  
          count = 0
          if 'tags' in entry:
              for tag in matrix_tags:
                  if tag in entry['tags']:
                      count += 1
  
          return count > 0
docs: Check given matrix tags to be in the given list of matric tags.
  
          Args:
              entry (dict): matrix item (in yaml).
              matrix_tags (list): represents --matrix-tags defined by user in command line.
          Returns:
              bool: True when matrix entry can be processed.