Final answer:
The smallest size wire that can be used for the tap wires in this scenario, according to the NEC, is 3/0 AWG.
Step-by-step explanation:
According to the NEC (National Electrical Code), the 25-foot tap rule states that for a tap wire that does not exceed 25 ft, the smallest size wire that can be used is determined based on the ampere rating. For an 80 amp service, the smallest wire size allowed is 3/0 AWG.