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: Such PPE is expensed if purchased, but no amount is recognized if it is received as a donation. Choices: 1. It is preferred by most people to receive PPE as a donation rather than as an expense. 2. If it is given as a donation, a PPE won't be treated as an expense. 3. PPE is always considered an expense regardless of it has been donated or not.

1