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: It is not a revenue, because the receiving entity does not earn the amount imputed or demand its payment. Choices:  1. This payment does not count for tax purposes. 2. Since the receiving entity isn't earning the amount input, it does not count as revenue. 3. Even if the receiving entity doesn't demand the payment, it's still revenue. 

3