Given the task definition and input, reply with output. 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.

Statement: um and they make i guess it's no income tax there or federal no federal income tax something like that Choices: 1. And there's no federal income tax there. 2. Since they have to have income taxes collected, bookkeeping is sometimes harder. 3. There is also no state income tax there.
2