Instructions: 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.
Input: Statement: Borrowing is not included as other financing sources, since it does not increase the net resources of the reporting entities. Choices: 1. Borrowing is included as other financial sources because it increases net resources. 2. Borrowing doesn't raise resources of the reporting entities so it isn't included/ 3. Borrowing is counterproductive so it isn't included.
Output:
2