dac and adc spdif

sound {
		compatible = "simple-audio-card";
		simple-audio-card,name = "Audio-I2S";
		simple-audio-card,format = "i2s";
                status="okay";

                playback_link: simple-audio-card,dai-link@0 {
                    format = "i2s";
                    bitclock-master = <&p_codec_dai>;
                    frame-master = <&p_codec_dai>;

                    p_cpu_dai: cpu {
                        sound-dai = <&i2s>;
                    };

                    p_codec_dai: codec {
                        sound-dai = <&codec_out>;
                    };
                };

                capture_link: simple-audio-card,dai-link@1 {
                    format = "i2s";
                    bitclock-master = <&r_codec_dai>;
                    frame-master = <&r_codec_dai>;

                    r_cpu_dai: cpu {
                        sound-dai = <&i2s>;
                    };

                    r_codec_dai: codec {
                        sound-dai = <&codec_in>;
                    };
                };

	};

	codec_out: pcm5102a {
		#sound-dai-cells = <0>;
                #address-cells = <0>;
                #size-cells = <0>;
		compatible = "ti,pcm5102a";
                status = "okay";
	};

        codec_in: spdif-receiver {
                #address-cells = <0>;
                #size-cells = <0>;
                #sound-dai-cells = <0>;
                compatible = "linux,spdif-dir";
                status = "okay";
        };