(Here is the scenerio)A new school construction project consisting of (1)100a 3 phase 4 wire 120/208v panelboard feeding small mechanical equipment and receptacles,(1) 150a 3 phase 120/ 208v feeding receptacles/equipment.All branch wiring is fed from underground passing through a 6x6x36" gutter.Then VIA 2" emt conduit approx 30" long to panels . (1) 2" EMT per panel.The 150a panel has #12 Thhn 35 hots & 25 Nuetrals ,15 grounds in the 2" raceway.The 150a panel has #12 Thhn 18 hots & 12 Neutrals , 10 grounds in the 2" emt raceway.QUESTION (1) are the nuetrals required to be counted as current carrying conductors? (2) Is the derated ampacity of the conductor applied to the calculated load or overcurrent protection of the cicuit?(3)I am also confused as to the 30 current carrying conductors max in a metal wire way per article 362-5 please clarify.Whats the easiest fix here ? clarification of these codes would greatly be appreciated!