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: If neither fair value is determinable, the cost of the PP and E acquired is the cost recorded for the PP and E surrendered net of any accumulated depreciation or amortization. Choices: 1. PP and E acquired and PP and E surrendered are exactly the same. 2. PP and E acquired and PP and E surrendered are different. 3. It is possible to determine in some cases.
1