Votes Against Tiebreaker

[Bart Ingles]

In the following example of a circular tie:

40  AB
 9  BA
12  BC
39  C

A > B:  40 - 9 - 12       =  40 - 21  =  19
A > C:  40 + 9 - 12 - 39  =  49 - 51  =  -2
B > C:  40 + 9 + 12 - 39  =  61 - 39  =  22

Which "votes against" do you use?  'C' has the greatest vote against in
a pairing, but dropping him would leave A as the winner.  I had expected
B, but maybe I'm looking at the wrong figures.

To me it looks like B should be the rightful winner, since he not only
the greatest margin of victory, but the largest absolute majority.

Bart