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: Participants also believed that a challenge facing the new PCAOB will be dealing with the complex relationship between federal and state governments involved in regulating the accounting profession. Choices: 1. Participants also believed that the new PCAOB needs to deal with the challenge of regulating interest rates in banks. 2. There is a complex relationship between federal and state governments pertaining to regulating the accounting profession, and participants believed that this is a challenge presented to the new PCAOB. 3. Participants did not believe that the relationship between federal and state governments involved in regulating the accounting profession was a challenge for the new PCAOB.

1