Im reviewing a print that the feeder suppling a 100A panel has four conductors, a 3 phase 4 wire wye connected system, connected with #3 copper. According to Table 310.16(B)(16) #3 can carry 100 amps at 75 degree, however that table is based on no more than 3 current carying conductors and this panel has four including the neutral. The majority of the load of the panel is lighting consisting of LED fixtures. Is there a case that because LED fixtures are the majority of the load, that the neutral shouldn't be counted and Table 310.15(B)(3)(a) should be used to de-rate the conductors? Are LEDs considered linear or nonlinear?