  Vision-language pre-training and instruction tuning have demonstrated
general-purpose capabilities in 2D visual reasoning tasks by aligning visual
encoders with state-of-the-art large language models (LLMs). In this paper, we
introduce a simple, yet effective, cross-modality framework built atop frozen
LLMs that allows the integration of various modalities without extensive
modality-specific customization. To facilitate instruction-modality
fine-tuning, we collect high-quality instruction tuning data in an automatic
and scalable manner, composed of 24K QA samples for audio and 250K QA samples
for 3D. Leveraging instruction-aware representations, our model performs
comparably with leading-edge counterparts without the need of extensive
modality-specific pre-training or customization. Furthermore, our approach
demonstrates cross-modal reasoning abilities across two or more input
modalities, despite each modality projection being trained individually. To
study the model's cross-modal abilities, we contribute a novel Discriminative
Cross-modal Reasoning (DisCRn) evaluation task, comprising 9K audio-video QA
samples and 28K image-3D QA samples that require the model to reason
discriminatively across disparate input modalities.
