Regarding 310.15b4.
I understand not b and c but note a what the original question that was posted, revolves around.
If a neutral carries unbalanced current from other conductors of the same circuit shall not be required to be counted when applying provisions of 310.15b2a.
If the circuits were balanced then there would not be any load on the neutral conductor, but the code says unbalanced current which means there is current present on the neutral.
The questing is why is the neutral not required to be counted as a current carrying conductor in note a?
In this case it seems like you could pull 3 full boats each with a neutral in a 3/4" emt., and each would be on a 20A circuit.
Hey everyone thanks for your input, it rally gives more food for thought.