So it seems that 250.32(B)(1) says to use the EGC sized in 250.122, in this case #12 wire for 20A circuit, to bond to equipment and structures.
But 250.104(C) says I need to use a bonding jumper sized by 250.102(C)(1) for the steel building, which would be #8. In this case, is it asking me to bond the building with a #8 to the #12 GEC of the only branch circuit to the building?
250.104(C) Structural Metal. Exposed structural metal that is inter‐connected to form a metal building frame and is not intentionally grounded or bonded
and is likely to become energized shall be bonded to any of the following:
(1)Service equipment enclosure
(2)Grounded conductor at the service
(3)Disconnecting means for buildings or structures supplied by a feeder or branch circuit
(4)Grounding electrode conductor, if of sufficient size
(5)One or more grounding electrodes used, if the grounding electrode conductor or bonding jumper to the grounding electrode is of sufficient size
Since you are only running a single 20 amp circuit to feed the outbuilding with an EGC the EGC is going to get you where you need to be.
You're saying that there's no overload protection, but, there is where the 20 amp branch circuit originates. or at least I hope there is.
There is no need to us a bonding jumper that is larger than the EGC ran with the branch circuit to the out building.
The rule above indicates the metal building shall be bonded by "ANY" of 1,2,3,4 or 5,,, not all of them.
The #12 EGC you are pulling with the branch circuit to the outbuilding (if wired correctly) already makes the connection to #1 and#2.
When you connect the EGC from the branch circuit to what I'm assuming is going to be a metal 4 square box or handy box you take care of #3.
You probably wont have a situation #4 or #5 at the out building.
I don't think it's required if you are only running a single 20a branch circuit out there, but I'd have to look it up.
If a ground rod out there was required, I'd treat it like the rules of a separate structure and bonding requirements, and, that's where I'd start considering using a #8 since I never bring anything smaller than that to a ground rod anyway.