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: We also need to take steps to do so in conjunction with the needed enhancements to the current accounting and reporting model. Choices:  1. Enhancements to the current reporting model aren't considered necessary. 2. A more updated version of the accounting model is long overdue to most members of the profession. 3. Enhancements to the current accounting model is one of the purposes of the steps that need to be taken.

1