E3002 rule triggered when using Macros

[khan-a1]

CloudFormation Lint Version

cfn-lint 0.72.10

What operating system are you using?

Mac

Describe the bug

I have a Macro that I use to generate dynamic resource Tags. It is a valid template and deploys fine to my AWS account using AWS CLI. But when I run cfn-lint, it triggers E3002 rule. I can suppress it using the metadata but it should not trigger this rule in the first place

Expected behavior

It should pass as valid template and not trigger E3002

Reproduction template

AWSTemplateFormatVersion: 2010-09-09
Resources:
  S3Bucket:
    Type: "AWS::S3::Bucket"
    Properties:
      Tags:
        "Fn::Transform":
          - Name: "TaggingMacro"
            Parameters:
              SSMParameterName: "/apps/dcs/crm"
              TagOne: Example
              TagTwo: World

[PatMyron]

tracking in #476