Defendant Bank of America, N.A., erroneously sued as Bank of America Merrill Lynch Asset Holdings, Inc., brings this demurrer to Plaintiff Robert Rubio's First Amended Complaint. In determining whether a complaint alleges facts sufficient to state a cause of action, the Court treats the demurrer as admitting all material facts properly pleaded, but not contentions, deductions, or conclusions of fact or law. Blank v. Kirwan (1985) 39 Cal.3d 311, 318. The Court may also consider matters which may be judicially noticed. Ibid.

The Court "may also take notice of exhibits attached to the complaints. If facts appearing in the exhibits contradict those alleged, the facts in the exhibits take precedence." Holland v. Morse Diesel Intern., Inc. (2001) 86 Cal.App.4th 1443, 1447. Relevant matters that are properly the subject of judicial notice may be treated as having been pled. Friedland v. City of Long Beach (1998) 62 Cal.App.4th 835, 842. The facts alleged in the First Amended Complaint are co