Step 1: Express the problem mathematically.
Let the number be \( x \). Then:
\[ x \equiv 8 \pmod{28}, \quad x \equiv 12 \pmod{32}. \]
Step 2: Rewrite the congruences.
We can rewrite the congruences as:
\[ x = 28k + 8 \quad \text{(for some integer } k\text{)}, \quad x = 32m + 12 \quad \text{(for some integer } m\text{)}. \]
Step 3: Find the least common multiple (LCM) of 28 and 32.
The LCM of 28 and 32 is:
\[ \text{LCM}(28, 32) = 2^5 \times 7 = 224. \]
Step 4: Solve for the smallest \( x \).
The general solution is:
\[ x = \text{LCM}(28, 32) + r, \]
where \( r \) satisfies both congruences. Testing values, we find:
\[ x = 224 - 20 = 204. \]
Final Answer: The smallest number is \( \mathbf{204} \), which corresponds to option \( \mathbf{(3)} \).