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 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.

Statement: For individuals who did not owe federal income taxes, the government match was to be in the form of a tax credit to the employer or financial institution holding the taxpayer's account. Choices: 1. Individuals who don't owe federal taxes, their employer or financial institution holding their account gets a tax credit from the government. 2. Individuals who owe federal taxes receive tax breaks from the government. 3. The individuals who don't owe federal taxes help out their employers or banks with tax credits.
3