This dwelling has a floor area of 2200 sq. ft., exclusive of an unfinished cellar not adaptable for future use, unfinished attic, and open porches. Appliances are a 12-kW range and a 5.5-kW, 240-V dryer. Assume range and dryer kW ratings equivalent to kVA ratings in accordance with Sections 220.18 and 220.19.  Computed Load [see Section 220.10] 
 

General Lighting Load: 2200 sq. ft. at 3 VA per sq. ft. = 6600 VA Minimum 

Number of Branch Circuits Required
[see Section 210-11(e)(1)] General Lighting Load: 6600 VA / 120 V = 55 A
This requires four 15-A, 2-wire or three 20-A, 2-wire circuits
Small Appliance Load: Two 2-wire, 20-A circuits [see Section 210.11(C)(1)]
Laundry Load:One 2-wire, 20-A circuit [see Section 210.11(C)(2)]
Bathroom Branch Circuit: One 2-wire, 20-A circuit (no additional load calculation is required for this circuit) [see Section 210.11(C)(3)]

Minimum Size Feeder Required [see Section 220.10]
General Lighting 6600 VA
Small Appliance 3000 VA
Laundry 1500 VA
Total 11100 VA
3000 VA at 100% 3000 VA
11100 VA - 3000 VA = 8100 VA at 35% is 2835 VA
Net Load 5835 VA
Range (see Table 220-19) 8000 VA
Dryer (see Table 220-18) 5500 VA
Net Computed Load 19,335 VA
Net Computed Load for 120/240-V, 3-wire, single-phase service or feeder
19,335 VA ¸ 240 V = 80.6 A
Net computed load exceeds 10 kVA. Section 230.42(B) would require service conductors to be 100 A.

Calculation for Neutral for Feeder and Service
Lighting and Small Appliance
Net Load 5835 VA
Range: 8000 VA at 70%
(see Section 220.22) 5600 VA
Dryer : 5500 VA at 70% 
(see Section 220-22) 3850 VA
Total 14,550 VA
Computed Load for Neutral
15,285 VA / 240 V = 63.7 A