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: BASIC FINANCIAL STATEMENTS - As used in SFFAS 7, the basic financial statements are those on which an auditor would normally be engaged to express an opinion. Choices: 1. If an auditor would typically be giving an opinion on the statement, it may be considered a basic financial statement. 2. Basic financial statements are a lot more fun for auditors to do. 3. If the auditor is expected to express an opinion, then it's not a basic financial statement.

2