Given: 120/208V three phase wye service. A 30A 'full boat' (three hots and a neutral) in a conduit. The loads are a 120V 24A resistive load and a 208V 24A resistive load.

For purposes of 310.15(B)(4) do we count the 'neutral' as a current carrying conductor?

Should this count as 4 current carrying conductors or 3?

-Jon