The correct option is A $132
The bill has four different types of amounts like total amount before tax, travelling charge, IGST, and CGST.
Total bill = $80 + $4 + $12 + $36
Look at the numbers 36 and 4, which result in 40 on adding.
Then adding 40 to 80 and 12, we get:
40 + 80 + 12 = 132
Therefore, the overall bill is $132.