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: Participants also believed that a challenge facing the new PCAOB will be dealing with the complex relationship between federal and state governments involved in regulating the accounting profession. Choices:  1. Participants also believed that the new PCAOB needs to deal with the challenge of regulating interest rates in banks. 2. There is a complex relationship between federal and state governments pertaining to regulating the accounting profession, and participants believed that this is a challenge presented to the new PCAOB. 3. Participants did not believe that the relationship between federal and state governments involved in regulating the accounting profession was a challenge for the new PCAOB.

3