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: But that is the exact situation that many low- and moderate-income taxpayers face when being audited by the Internal Revenue Service. Choices:  1. But that is the situation which is rare for those being audited by the IRS. 2. But that is the situation many low income taxpayers end up in when audited by the IRS and having their assets seized. 3. But that is the situation many low income taxpayers end up in when audited by the IRS.

1