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.

[Q]: Statement: 8.36 The third reporting standard for performance audits  Choices: 1. There are is just one reporting standard for audits 2. There are different reporting standards for audits for non-profits. 3. There are different reporting standards for audits
[A]: 2


[Q]: Statement: In 2002, we designed several new approaches. Choices: 1. We designed new approaches. 2. We designed new approaches to the case study problem. 3. We brainstormed new approaches.
[A]: 2


[Q]: Statement: And in part it's because Nevada's business climate is a supply-sider's  no corporate income tax, no personal income tax, no local earnings tax, no inventory tax, no capital-stock tax, no franchise tax, no admissions tax, no inheritance tax, low property tax, and a right-to-work state. Choices: 1. Businesses often incorporate in Nevada, since it's laws are very business friendly. 2. Nevada's corporate laws make it an attractive place to incorporate, due in part to no corporate income tax, no capital-stock tax, no franchise tax, and no admissions tax. 3. Nevada has the most restrictive corporate laws in the country. 
[A]:
1