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In a private hospital’s emergency department at 3:15 a.m., a nurse on duty encounters a patient in grave distress from anaphylactic shock with airway compromise and hypotension after exposure to a known allergen. There is no physician on site and no standing protocol authorizing immediate treatment without a physician’s order. The nurse refuses to initiate any emergency treatment, stating she cannot act without a physician’s order and that she has no authority to treat emergencies. The patient dies before help arrives. Under Batas Pambansa Blg. 702, as amended by RA 8344, (a) state the offense and its essential elements; (b) applying the facts, is the nurse criminally liable for Refusal of Emergency Medical Treatment? Briefly justify.