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: Therefore, they questioned the cost/benefit of requiring that the fair value of stewardship property transferred to state and local governments be determined and reported. Choices:  1. State and local governments face no regulations or restrictions and may do as they please. 2. State and local governments may face scrutiny when it comes to financial matters. 3. Fair value of stewardship amongst other financial things, are often questioned.

1