2004 AMC 8 Problem 7

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

Full credit goes to MAA for authoring these problems. These problems were taken on the AOPS website.