What is the test for a demurrer to a complaint, alleging that the pleading does not state sufficient to constitute a cause of action?

"A party may demur to a complaint, alleging that the pleading does not state facts sufficient to constitute a cause of action, when the claims are barred by the applicable statutes of limitations. [Citation.] 'When a ground for objection to a complaint, such as the statute of limitations, appears on its face or from matters of which the court may or must take judicial notice, a demurrer on that ground is proper.' " (Staniforth v. Judges' Retirement System (2016) 245 Cal.App.4th 1442, 1449.)

In considering a trial court's order sustaining a demurrer without leave to amend, " 'we review the trial court's result for error, and not its legal reasoning.' " (Bains v. Moores (2009) 172 Cal.App.4th 445, 478.) " 'It is [also] well settled . . . that a party challenging a judgment has the burden of showing reversible error . . . .' " (Ibid.) Finally, "[o]n appeal from a judgment of dismissal entered after a demurrer has been sustained without leave to amend . . . the appellate court must affirm the judgment if it is correct on any theory." (Hendy v. Losse (1991) 54 Cal.3d 723, 742.)

2. Applicable law pertaining to the statute of limitations