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: This will help satisfy the stewardship objective defined in the concepts statement, Objectives of Federal Financial Reporting, SFFAC   Choices: 1. The stewardship objective is about who owns the documents. 2. The Objectives of Federal Financial Reporting outlines the stewardship objective. 3. There is no stewardship objective in the Federal Financial Reporting.

1