We ran into a situation where a contractor installed a 12/2 nm cable to a 4000 watt 240 volt electric heater. He protected it on a 20 amp overcurrent device. Is this breaking the NEC? He is saying that he derate the #12 from the 90 degree column which is 25 amps. If you take 80% of 25 amps it is 20 amps. He says because article 240 protects the wiring on the 20 amp overcurrent device because 20 amps is the largest overcurrent device I can put on a #12 wire.