In a practical sense the greatest amount of neutral current might be 100a but the theoretical max is 200a.
You get your guidance from 250.24(C)(1)
(1) Routing and Sizing. This conductor shall be routed with the phase conductors and shall not be smaller than the required grounding electrode conductor specified in Table 250.66 but shall not be required to be larger than the largest ungrounded service-entrance phase conductor. In addition, for service-entrance phase conductors larger than 1100 kcmil copper or 1750 kcmil aluminum, the grounded conductor shall not be smaller than 121/2 percent of the area of the largest service-entrance phase conductor. The grounded conductor of a 3-phase, 3-wire delta service shall have an ampacity not less than that of the ungrounded conductors.
Plus the 220.61 calculations