i believe you are correct. NM cable must not be rated any higher than the 60°C column, unless 310.12(B) applies.
i've never seen #3 NM CU cable, but it would have an ampacity of 85a. 240.4(B) allows that feeder to be rounded up to the next size so must be on a 90a OCPD.
310.12(B) allows dwelling feeders to be de-rated by Table 310.12(A), but only in the instance that it feeds the entire load of the dwelling unit. so is the entire sub-panel B feeding an entire "dwelling unit"? if not, this derating does not apply. if so, Table 310.12(A) derating applies, and as small as #4 NM would be sufficient.