In my opinion, dry ashing of the charcoal pellet is the best option and can be completed in 1 hr. As far as possible, toxic acids fuming should be avoided and is a health hazard. Perchloric acid (HClO4) is an extremely reactive liquid. It is clearly stated in ASTM document, Designation: C 25-06, Section: Procedure: Warning, page no. 6. quote “When using HClO4, there are precautions to be followed which, if unheeded, may lead to serious explosions. Contact of the hot concentrated acid with organic matter (AC in this case) must be absolutely avoided. Any organic matter in the sample must first be destroyed by the addition of nitric acid (HNO3) to the sample prior to fuming with HClO4. If proper care is not taken, wet-ashing treatment of charcoal pellet with HNO3 and HClO4 may result in a blast.