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: But the largest single federal day-care subsidy is the Dependent Care Tax Credit, which now distributes more than $2. Choices: 1. The subsidy provides tax breaks to parents. 2. The dependent care tax credit is a small federal program. 3. The dependent care tax credit is the largest single subsidy.

1