Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine the neutral choice based on your inference from the statement and your commonsense knowledge. The neutral choice is a sentence that neither agrees nor disagrees with the statement. Indicate your answer as '1', '2', or '3', corresponding to the choice number of the selected sentence. If sentence X agrees with sentence Y, one's correctness follows from the other one. If sentence X disagrees with sentence Y, they can not be correct at the same time.
Input: Statement: reasons therefore, and how not following the standard affected, or could have affected, the results of the attestation engagement. Choices: 1. Even if the standard was not followed, the attestation engagement results would have been unaffected. 2. The attestation engagement may have been adversely affected by a failure to follow the standard. 3. Attestation engagement requires a lengthy review process of upwards of 50 hours.

3