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: repayments is included in the calculation of the subsidy cost of direct loans, and this subsidy cost is recognized as an expense when the loans are disbursed. Choices: 1. The subsidy cost calculation of direct loans does include repayments, but this subsidy cost is seen as an expense when loans are disbursed.  2. Repayments are not included in the calculation of subsidy cost of direct loans.  3. The subsidy cost is seen as an expense even when loans aren't disbursed. 

3