A current loop with a current $I$ is placed in a magnetic field $B$ , the potential energy will not depend upon:

For the current loop ABCD in magnetic field $\vec{B}$

Let current flowing = I

Area enclosed = A and

$\mu$ = magnetic dipole moment.

Now torque expression

$\tau =\mu \times B_{\text{ext}}$

$\tau =\mu B_{\text{ext}}\sin \theta$

Thus potential energy,

$U=\int \tau d\theta$

$=\int \mu B\sin \theta d\theta$

$U=\mu B\cos \theta$

As $U=IAB$ since

Thus U depends on

i) orientation $(\theta )$

ii) Alignment of magnetic moment $(\mu )$

iii) Current = I