The court sustains the demurrer for the first cause of action with 30 days leave to amend. The court overrules the remainder of the demurrer. For the first cause of action, elder abuse or neglect, Plaintiff must allege that Asistencia denied or withheld goods or services necessary to meet the elder’s basic needs, “either with knowledge that injury was substantially certain to befall the elder or dependent adult (if the plaintiff alleges oppression, fraud or malice) or with conscious disregard of the high probability of such injury (if the plaintiff alleges recklessness) [citations].” (Carter v. Prime Healthcare Paradise Valley LLC (2011) 198 Cal.App.4th 396, 406-07.) Plaintiff must allege with particularity the reckless, oppressive, or malicious conduct. (Id. at 410.) To impose elder abuse damages and attorney fees on an employer, a plaintiff must satisfy Civil Code section 3294, subdivision (b). (Welf. & Inst. Code, § 15657, subd. (c).) The corporate employer is liable only if an offi