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: RESTATEMENT (OF DIRECT LOANS OR LOAN GUARANTEES) -Refers to establishing a new book value of a direct loan or the liability of a loan guarantee. Choices: 1. It deals with the new values in books for loans. 2. They accidentally deleted the file containing the loan agreements.  3. They need to do a new book to keep track of the loans.

3