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.
Example: Statement: Next to the MGM Grand you will find M and M World, four stories of merchandise and memorabilia dedicated to the candy that doesn't melt in your hand. Choices: 1. The candy has many fans who love its attractions. 2. There's four stories of memorabilia dedicated to a candy. 3. That particular candy melts and becomes difficult to eat.
Example solution: 3
Example explanation: It is said in the statement that the candy doesn't melt in your hand, but the sentence in choice 3 disagrees with it.

Problem: Statement: Consideration of guidance for the recognition, measurement and display of obligations for social insurance programs has continued to present the Board with significant, vexing theoretical and practical problems. Choices:  1. The Board is not being presented with significant, vexing theoretical and practical problems. 2. The Board has been presented with vexing theoretical and practical problems.  3. The Board is trying to minimize theoretical and practical problems.

Solution: 1