John, Ringo and Paul were all independent directors of Beatles Corp. ("BC"), a music distribution company. It was asuccessful private company and management for BC was considering an acquisition. This transaction was not without risk, as it would involve a substantial financial investment. If the acquisition was successful though, it could triple BC's size within 18 months. The directors carefully considered the decision and they felt that management had done an excellent job evaluating the risk and decided to support the acquisition. Not long after the acquisition transaction closed, the COVID-19 crisis hit. Eventually, both the acquired company and BC had to declare bankruptcy. There were many of BC's stakeholders retaining lawyers to consider suing John, Ringo and Paul for such a careless decision!

question:

According to the results of this case, will a court find the three directors liable to Beatles Corp's stakeholders for these financial losses? What are two facts in this scenario that are not relevant to this conclusion?