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: Unless you can go back in time, cutting the tax rate on existing capital gains cannot possibly increase investment in productive resources. Choices: 1. The business community is against the idea  of capital gains taxes. 2. Unless it is retroactive cutting taxes on capital gains won't work. 3. There are currently no taxes on capital gains.

1