A Class of Fifth Graders Voted on Their Favorite Flavor $( \mathrm { V } )$

A class of fifth graders voted on their favorite flavor of ice cream, vanilla $( \mathrm { V } )$ , chocolate $( \mathrm { C } )$ , or strawberry $( \mathrm { S } )$ . The election results are summarized in the preference table below.
$\begin{array}{l|cccc}\text { Number of votes } & 8 & 12 & 5 & 2 \\\hline \text { First choice } & \mathrm{C} & \mathrm{V} & \mathrm{C} & \mathrm{V} \\\text { Second choice } & \mathrm{V} & \mathrm{C} & \mathrm{S} & \mathrm{S} \\\text { Third choice } & \mathrm{S} & \mathrm{S} & \mathrm{V} & \mathrm{C}\end{array}$

Using the Borda count method of voting, determine the winner.

A) Vanilla (V)
B) Strawberry (S)
C) Chocolate (C)