Mark,
The tables in Annex C are not 100% fill, they are based on Chapter 9 Table 1. (16) #12 THHN conductors would meet the 40% fill requirement for ¾” EMT according to Annex C Table C1.
The area of #12 THHN is .0133”
16 X .0133 = .2128”
¾” EMT is .213 @ 40% fill
Curt
