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 amount of revaluation is recognized as a loss or a gain in determining the net cost of operations, because it results from the entity's operations. Choices:  1. This is good way to account for this amount. 2. Revaluation is counted as a loss or a gain in determining net cost of operations. 3. It does not result from the entity's operation.

3