Valkof

DISCUSSION

A. Demurrer Standard and Standard of Review A general demurrer challenges whether the allegations of a complaint are sufficient to state a cause of action. (Code Civ. Proc., § 430.10, subd. (e); SLPR, L.L.C. v. San Diego Unified Port Dist. (2020) 49 Cal.App.5th 284, 316 (SLPR).) In evaluating the sufficiency of the allegations, the court must accept the truth of all material facts properly pleaded, but not contentions, deductions, or conclusions of fact or law, and may also consider matters that may be judicially noticed. (SLPR, supra, at p. 316.) Our review of the trial court’s judgment after sustaining a demurrer is de novo. (Rakestraw v. California Physicians’ Service (2000) 81 Cal.App.4th 39, 43 (Rakestraw).) On appeal, it is the plaintiff’s burden to show error by the trial court in sustaining a demurrer, and we may affirm on any ground stated in the demurrer without regard to the trial court’s basis for decision. (SLPR, supra, 49 Cal.App.5th at p. 317.) Because a demurrer tests the legal sufficiency of a complaint, on appeal “the plaintiff must show the complaint alleges facts sufficient to establish every element of each cause of action.” (Rakestraw, supra,…