Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine the neutral choice based on your inference from the statement and your commonsense knowledge. The neutral choice is a sentence that neither agrees nor disagrees with the statement. Indicate your answer as '1', '2', or '3', corresponding to the choice number of the selected sentence. If sentence X agrees with sentence Y, one's correctness follows from the other one. If sentence X disagrees with sentence Y, they can not be correct at the same time.
Input: Statement: Evidence should be sufficient, competent, and relevant to support a sound basis for audit findings, conclusions, and recommendations. Choices: 1. Evidence should be relevant to be used in audit findings, especially in health care. 2. Evidence should be relevant to be used in audit findings. 3. Evidence doesn't necessarily need to be relevant to be used in audit findings.

1