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: Until the above hierarchy is effective, U.S. government reporting entities will continue to follow the hierarchy established6 for an Other Comprehensive Basis of Accounting (OCBOA) and presented  Choices:  1. The hierarchy change will make US government reporting communications easier. 2. The US government will follow the new hierarchy before it becomes effective. 3. The US government will follow the current hierarchy set by the OCBOA until the above hierarchy comes into effect.

2