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: Specific form and content guidance on financial reports will be provided by OMB. Choices:  1. There is guidance for the financial reports. 2. There is no guidance for the financial reports. 3. There is guidance for the financial reports based on OMB's financial statements.

2