Then in this case the neutral must be counted as a current carrying wire?
IMO, it would not count as a CCC when supplied 120/240. The neutral still carries only the unbalanced current. Current attributed to the 240V portion of the load is balanced current, right?. Therefore, only the 120V portion can unbalance the load, and the neutral carries only the unbalanced portion of the circuit.IMO, the neutral would be a CCC in this case.