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: [Financial Accounting Standard Board, Statement of Financial Accounting Standard No. Choices:  1. The financial statement board wrote the standards. 2. The board for financial accounting. 3. The board of audits.

3