What is the standard of review on appeal from an order of dismissal after a demurrer?

"On appeal from an order of dismissal after an order sustaining a demurrer, the standard of review is de novo: we exercise our independent judgment about whether the complaint states a cause of action as a matter of law. [Citation.] First, we give the complaint a reasonable interpretation, reading it as a whole and its parts in their context. Next, we treat the demurrer as admitting all material facts properly pleaded. Then we determine whether the complaint states facts sufficient to constitute a cause of action. [Citations.] [] We do not, however, assume the truth of contentions, deductions, or conclusions of law. [Citation.]" (Stearn v. County of San Bernardino (2009) 170 Cal.App.4th 434, 439-440.) "[T]he allegations of the complaint must be liberally construed with a view to attaining substantial justice among the parties. [Citations.]" (Kotlar v. Hartford Fire Ins. Co., supra, 83 Cal.App.4th at p. 1120.)