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: Nonrefundable tax incentives may not be particularly effective in encouraging saving by lower-income taxpayers, who already owe relatively little or no federal income taxes. Choices:  1. Non-refundable tax incentives may make people smell funny 2. Non-refundable tax incentives may not be effective in making people save money 3. Non-refundable tax incentives will not be effective in making people save money

3