Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine which sentence can be inferred from the statement. Incorrect choices change the meaning in important ways or have details that are not mentioned in the statement. Indicate your answer as 1,2, or 3 corresponding to the choice number of the selected sentence.
Input: Statement: The first reporting standard for performance audits  Choices:  1. The first reporting standard for performance audits was a failure. 2. The final reporting standard for performance audits ever. 3. The initial standard for reporting performance audits.

3