A 400A, 480-volt, three phase feeder consisting of 500 kcmil, THHN conductors is tapped to supply two 200A panelboards that supply only three phase HVAC equipment for a hotel and convention center in San Antonio, Texas. The calculated load for each individual panelboard is 96A of continuous load. The total length of the tap conductors is 16 feet to panelboard #1 and 22 feet to panelboard #2. Both taps are installed in the same raceway up to the first panelboard. What is the minimum size THHN conductor permitted as a tap conductor?