My local church runs a camp that recently had a gym built on site. The father in law of one of the members did the wiring of the gym lights. He ran a 3/4 emt conduit, with seven circuits running to the lights. Each circuit fed no more than 4 400w, 120v lights. He used #12 THHN to feed the lights. Figuring the de rating on those wires in the conduit, we start at 30a, derate 70% to bring us to 21a, he placed each circuit on a 20a breaker. Now figuring the draw on the lights, each light draws 3.4a, with no more than 4 lights on a circuit, we are less than 14a total load. The inspector failed it, saying that he should have began his de rating calculation a 20a instead of 30a. When my friend approached me with this, I can't find any fault with the installation, is the inspector correct and I'm missing something? Any input is appreciated. I brought this problem to another electrician friend and he opened a whole other can of worms, saying he thinks the de rating should be down to 50% because you count the neutrals, I don't do a ton of de rating calcs, but I've never counted the neuts and never had a problem...Thanks in advance for any replies.