How many #12 thhn conductors can be installed in a 3/4" emt?

According to 310.16b2a 4 to 6 current carrying conductors has to be derated to 80%, 6 to 9 conductors be derated 70%.
I guess one of the questions I am not quite clear on is in which case is a neutral considered a current carrying conductor? For example in a multi-wire circuit. If three phases are sharing a neutral would the neutral be considered a current carrying conductor? Also another thing to clear up is 12 awg thhn, according to 310.16 is good for 30amps. I am not quite clear whether 75degree terminations overide this insulation rating.

I understand that I have touched a couple of issues in this question, so back to my original question how many #12 awg thhn conductors can use legally run in a 3/4" EMT? I think that I know the answer. I would appreciate anymore input on this questions. Thanks for reading my "story".