Light Elemental at Sky = WHM with 16 MDB (116), 76 INT, and 132XP. Testing using CW and checked using Leafstorm > Thermal Pulse.

Other values include INT=80 and INT=78.

78 INT gave 140XP.

Code:
Main Stat        72
Secondary Stat   77
MAB              100
Mob MAB          100
Multiplier       2
fTP              4.5
WSC              0.5
WSC2             0
WSC1             36
WSC1Floor        36
WSC2             0
WSC2 Floor       0
WSC1+2           36
WSC Alpha        30.6
WSCAlphaFloor    30
PrefTP           122
fTPAdd           549
Code:
DMG w/o MDB   dINT   MAB
553           2      1.08
559           5      1.09
569           10     1.11
579           15     1.13
589           20     1.15
595           23     1.16
585           18     1.18
615           33     1.2
549
549
Code:
1	2	549	551	1.2	459.1666667
2	4	549	553	1.2	460.8333333
3	6	549	555	1.2	462.5
4	8	549	557	1.2	464.1666667
5	10	549	559	1.2	465.8333333
6	12	549	561	1.2	467.5
7	14	549	563	1.2	469.1666667
8	16	549	565	1.2	470.8333333
9	18	549	567	1.2	472.5
10	20	549	569	1.2	474.1666667
11	22	549	571	1.2	475.8333333
12	24	549	573	1.2	477.5
13	26	549	575	1.2	479.1666667
14	28	549	577	1.2	480.8333333
15	30	549	579	1.2	482.5
16	32	549	581	1.2	484.1666667
17	34	549	583	1.2	485.8333333
18	36	549	585	1.2	487.5
19	38	549	587	1.2	489.1666667
20	40	549	589	1.2	490.8333333
21	42	549	591	1.2	492.5
22	44	549	593	1.2	494.1666667
23	46	549	595	1.2	495.8333333
24	48	549	597	1.2	497.5
25	50	549	599	1.2	499.1666667
26	52	549	601	1.2	500.8333333
27	54	549	603	1.2	502.5
28	56	549	605	1.2	504.1666667
29	58	549	607	1.2	505.8333333
30	60	549	609	1.2	507.5
31	62	549	611	1.2	509.1666667
32	64	549	613	1.2	510.8333333
33	66	549	615	1.2	512.5
Edit: Explanation. The top chart is Pre-dINT*TM and Pre-Multiplier damage. If you look at BLU magic damage formula, it is basically (WSC+LV+2)*fTP => we call that base. Base + dINT*TM. The third chat is a list of dINT, dINT*2, (WSC+LV+2)*fTP, [(WSC+LV+2)*fTP]+[dINT*TM], MDB, and DMG when divided by MDB. Using this, you can find dINT/MDB values that match the damage you did on the elemental. With multiple dINT+MDB values, you match your MAB to the MDB and try nuking to see if you get the [(WSC+LV+2)*fTP]+[dINT*TM] damage.