For commercial, there is an argument that each receptacle needs to be counted at 1.5A (180VA), so the maximum number of (duplex) receptacles on a 15A breaker is 10, and on a 20A breaker is 13.
With #12 Cu, no problem using a 20A breaker.
If you have 150 ft (one way) of #12 conductor, the voltage drop for a load at the end of the circuit is about 0.52V per amp of load (so the circuit impedance from the wiring is approximately 0.52 ohms). In other words, if you drew 10A, you'd get a voltage drop of 5.2V, which is 4.3% for a 120V circuit. If you drew 15A, the voltage drop would be 50% higher. And that's just from the 150' branch circuit; any voltage drop on the service conductors or the feeder to the panel would be in addition to that.
So I think you need to decide what sorts of loads you want to be able to use efficiently at those far receptacles. If the load is 5A or less, #12 is fine. If the load is 10A and is happy with 110V-115V, #12 will also work. [There's a chance that a state energy code applies to your work, and a common requirement in energy codes is a maximum 5% voltage drop from the service to the receptacle. That might require you to upsize to #10.]
But if the load is 10A and doesn't tolerate much voltage drop, or if you want to plug in a 15A (1800W) space heater at that far receptacle, there's a good argument for upsizing some of the run to #10. If you are replacing all the wires but using the same paths, a good option would be 150 ft of #10 in the attic, with vertical drops down to each receptacle still #12.
If you do upsize the circuit wires to #10, the EGC has to also be upsized to #10 in those portions of the circuit.
Cheers, Wayne