A motion to dismiss tests the legal sufficiency of the complaint. Bess v. Eagle Capital, Inc., 704 So.2d 621 (Fla. 4th DCA 1997) A court may not go beyond the four corners of the complaint in considering the legal sufficiency of the allegations Sigma Fin. Corp. v. Investment Loss Recovery Servs., Inc., 673 So.2d 572 (Fla. 4th DCA 1996); Fish v. Post of Amvets No. 85, 560 So.2d 337, 339 (Fla. 1st DCA 1990); Barbado v. Green & Murphy, P.A., 758 So. 2d 1173, 1174 (Fla. 4th DCA 2000) Furthermore, the Court must accept all material allegations as true and may not speculate as to whether the Plaintiff will be able to prove them.