/**
 * Converts a immutable bitmap to a mutable bitmap. This operation doesn't allocates
 * more memory that there is already allocated.
 *
 * @param imgIn - Source image. It will be released, and should not be used more
 * @return a copy of imgIn, but muttable.
 */
public static Bitmap convertToMutable(Bitmap imgIn) {
    try {
        //this is the file going to use temporally to save the bytes.
        // This file will not be a image, it will store the raw image data.
        File file = new File(Environment.getExternalStorageDirectory() + File.separator + "temp.tmp");

        //Open an RandomAccessFile
        //Make sure you have added uses-permission android:name="android.permission.WRITE_EXTERNAL_STORAGE"
        //into AndroidManifest.xml file
        RandomAccessFile randomAccessFile = new RandomAccessFile(file, "rw");

        // get the width and height of the source bitmap.
        int width = imgIn.getWidth();
        int height = imgIn.getHeight();
        Config type = imgIn.getConfig();

        //Copy the byte to the file
        //Assume source bitmap loaded using options.inPreferredConfig = Config.ARGB_8888;
        FileChannel channel = randomAccessFile.getChannel();
        MappedByteBuffer map = channel.map(MapMode.READ_WRITE, 0, imgIn.getRowBytes()*height);
        imgIn.copyPixelsToBuffer(map);
        //recycle the source bitmap, this will be no longer used.
        imgIn.recycle();
        System.gc();// try to force the bytes from the imgIn to be released

        //Create a new bitmap to load the bitmap again. Probably the memory will be available.
        imgIn = Bitmap.createBitmap(width, height, type);
        map.position(0);
        //load it back from temporary
        imgIn.copyPixelsFromBuffer(map);
        //close the temporary file and channel , then delete that also
        channel.close();
        randomAccessFile.close();

        // delete the temp file
        file.delete();

    } catch (FileNotFoundException e) {
        e.printStackTrace();
    } catch (IOException e) {
        e.printStackTrace();
    }

    return imgIn;
}

Bitmap bitmap= BitmapFactory.decodeResource(....);
bitmap= bitmap.copy(Bitmap.Config.ARGB_8888, true);

BitmapFactory.Options opt = new BitmapFactory.Options();
 opt.inMutable = true;
 Bitmap bp = BitmapFactory.decodeResource(getResources(), R.raw.white, opt);

/**decodes a bitmap from a resource id. returns a mutable bitmap no matter what is the API level.<br/>
might use the internal storage in some cases, creating temporary file that will be deleted as soon as it isn't finished*/
@TargetApi(Build.VERSION_CODES.HONEYCOMB)
public static Bitmap decodeMutableBitmapFromResourceId(final Context context, final int bitmapResId) {
    final Options bitmapOptions = new Options();
    if (VERSION.SDK_INT >= VERSION_CODES.HONEYCOMB)
        bitmapOptions.inMutable = true;
    Bitmap bitmap = BitmapFactory.decodeResource(context.getResources(), bitmapResId, bitmapOptions);
    if (!bitmap.isMutable())
        bitmap = convertToMutable(context, bitmap);
    return bitmap;
}

@TargetApi(Build.VERSION_CODES.ICE_CREAM_SANDWICH)
public static Bitmap convertToMutable(final Context context, final Bitmap imgIn) {
    final int width = imgIn.getWidth(), height = imgIn.getHeight();
    final Config type = imgIn.getConfig();
    File outputFile = null;
    final File outputDir = context.getCacheDir();
    try {
        outputFile = File.createTempFile(Long.toString(System.currentTimeMillis()), null, outputDir);
        outputFile.deleteOnExit();
        final RandomAccessFile randomAccessFile = new RandomAccessFile(outputFile, "rw");
        final FileChannel channel = randomAccessFile.getChannel();
        final MappedByteBuffer map = channel.map(MapMode.READ_WRITE, 0, imgIn.getRowBytes() * height);
        imgIn.copyPixelsToBuffer(map);
        imgIn.recycle();
        final Bitmap result = Bitmap.createBitmap(width, height, type);
        map.position(0);
        result.copyPixelsFromBuffer(map);
        channel.close();
        randomAccessFile.close();
        outputFile.delete();
        return result;
    } catch (final Exception e) {
    } finally {
        if (outputFile != null)
            outputFile.delete();
    }
    return null;
}

Bitmap bitmap=BitmapFactory.decodeResource(getResources(),R.drawable.ic_launcher);
final JniBitmapHolder bitmapHolder=new JniBitmapHolder(bitmap);
bitmap.recycle();
bitmap=bitmapHolder.getBitmapAndFree();
Log.d("DEBUG",""+bitmap.isMutable()); //will return true