The phone bill is $200.
To find the total amount of the bill, we can set up the equation:
$80 = 40% imes ext{(bill amount)}
To solve for the bill amount, we divide both sides of the equation by 40% (or 0.4):
$80 ÷ 0.4 = ext{(bill amount)}
Calculating this, we find that the bill amount is $200. Therefore, the correct answer is option D, $200.