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: The lag adjustment distributes the mortality incidence over five years (25 percent in each of the first two years, and 17 percent for each of the remaining years) and discounts mortality benefits over this period at a rate of three percent. Choices:  1. The lag adjustment correctly compensates for mortality benefits. 2. The lag adjustment distributes the mortality incidence over five years and discounts mortality benefits at a rate of three percent. 3. No discount is necessary to account for mortality benefits at a forward rate.

3