Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: The actuarial present value of benefits allocated to all periods before a valuation year is called actuarial liability. Choices:  1. Actuarial liability is the actuarial value of any benefits allocated after the valuation year. 2. Actuarial liability is the actuarial present value of any benefits allocated prior to the valuation year. 3. Actuarial liability allows a company to assess its future benefits or risk.

1