An athlete's target heart rate, in beats per minute, is $80\%$ of the theoretical maximum heart rate. The maximum heart rate is found by subtracting the athlete's age, in years, from $220$. To the nearest whole number, what is the target heart rate of an athlete who is $26$ years old?
$\textbf{(A)}\ 134\qquad\textbf{(B)}\ 155\qquad\textbf{(C)}\ 176\qquad\textbf{(D)}\ 194\qquad\textbf{(E)}\ 243$
The maximum heart rate is $220-26=194$ beats per minute. The target heart rate is then $0.8*194 \approx \boxed{\textbf{(B)}\ 155}$ beats per minute.