The Fort Worth Zoo has a number of two-legged birds and a number of four-legged mammals. On one visit to the zoo, Margie counted 200 heads and 522 legs. How many of the animals that Margie counted were two-legged birds?
$\textbf{(A)}\hspace{.05in}61\qquad\textbf{(B)}\hspace{.05in}122\qquad\textbf{(C)}\hspace{.05in}139\qquad\textbf{(D)}\hspace{.05in}150\qquad\textbf{(E)}\hspace{.05in}161$
Let the number of two-legged birds be $x$ and the number of four-legged mammals be $y$. We can now use systems of equations to solve this problem.
Write two equations:
$2x + 4y = 522$
$x + y = 200$
Now multiply the latter equation by $2$.
$2x + 4y = 522$
$2x + 2y = 400$
By subtracting the second equation from the first equation, we find that $2y = 122 \implies y = 61$. Since there were $200$ heads, meaning that there were $200$ animals, there were $200 - 61 =  \boxed{\textbf{(C)}\ 139}$ two-legged birds.