import re


def should_filter(line, num):
    """Test the given line to see if it should be included. Excludes shebang
    lines, for now.
    """
    # Filter shebang comments.
    if num == 0 and line.startswith('#!'):
        return True
    # Filter encoding specification comments.
    if num < 2 and line.startswith('#') and re.search('coding[:=]', line):
        return True
    return False