"Indeed, federal courts have consistently rejected attempts to premise federal subject matter jurisdiction on the 90-day notice provision of the PTFA." U.S. Bank Trust, N.A. v. Bracken, No. 2:14-CV-1738-TLN-KJN, 2014 WL 3729563, at *3 (E.D. Cal. July 25, 2014) report and recommendation adopted, No. 2:14-CV-1738-TLN-KJN, 2014 WL 4197566 (E.D. Cal. Aug. 22, 2014). "Put simply, the existence of federal jurisdiction depends solely on the plaintiff's claims for relief and not on anticipated defenses to those claims."