In this task, you're given a statement and three sentences as choices. Your job is to determine which sentence can be inferred from the statement. Incorrect choices change the meaning in important ways or have details that are not mentioned in the statement. Indicate your answer as 1,2, or 3 corresponding to the choice number of the selected sentence.

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