spigor,
As far as I know ANSI B92.1-1996 does not provide tolerances for root diameters (ie. internal spline major diameter and external spline minor diameter) of 30deg PA, flat root, side fit splines. The spec only provides a single limit dimension for each. Table 9-30 lists a value of 2.562" MAX for your internal spline major diameter, and a value of 2.094" MIN for your external spline minor diameter. With this type of spline the root diameter tolerances are generally not a concern, so they are not specified.
The only other dimensional control over root diameter limits for this type of spline is provided by the form clearance calculation shown in table 2. The basic radial form clearance (cf) is .001D, with a max limit of .010" and a min limit of .002". The radial form clearances take into account the combined tolerance stack-ups for root fillets and external major diameter/internal minor diameters.
The equation you show from table 107 (Do=2000/P+130) is only for the (-) tolerance value of the external spline major diameter. If you really need to determine the minimum limit for the root (major) diameter of your internal spline, you can get a close approximation by adding twice the max fillet radius of the internal spline to the max major diameter of the external spline.
Hope that helps.
Terry