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: GAGAS incorporate only one of the AICPA's general standards for attestation engagements. Choices:  1. GAGAS uses only two of the ALPACA's general standards 2. GAGAS uses only one of the AICPA's general standards for review of financial statements 3. GAGAS uses only one of the standards. So the auditor can give a clear picture of the finances, and the client’s compliance with specified laws.

1