Let's observe the pattern used to code 'SCALE' as 'ELACS':
- The first and last letters of the word are swapped, and then the middle letters are reversed.
- In 'SCALE', the first letter 'S' and the last letter 'E' are swapped, and the middle letters 'CA' are reversed to 'AC'. The result is 'ELACS'.
Now, let's apply the same pattern to the word 'CREAM':
- Swap the first and last letters: 'C' and 'M'.
- Reverse the middle letters 'RE' and 'A' to 'ER' and 'A'.
Thus, the word 'CREAM' will be coded as 'MAERC'.
Therefore, the correct answer is \( \boxed{2} \).