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: This subsidy cost is recognized as an expense when the loans are disbursed. Choices:  1. The subsidy cost for 2016 amounts to $15,000. 2. When the loans are handed out, the cost of subsidy is seen as an expense. 3. The subsidy cost is never regarded as an expense.

3