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: An SEC registrant must file a Form 8-K when its external auditor resigns, declines to stand for reelection, or is dismissed. Choices: 1. SEC registrant should file form 8k when external auditor is dismissed  2. No one needs to file any forms when an auditor resigns  3. External auditors are dismissed lots 

3