A bill of Rs. 199 needs Rs. 100 of call charges once you remove the fixed Rs. 99 rental. Instead of testing each option for an exact match, check the lowest possible spend for every choice and see if Rs. 100 can ever be reached.
Every other option can land on exactly Rs. 100, but option D cannot go below Rs. 103.5, so it can never produce a Rs. 199 bill.
Let's summarize:
So the bill of Rs. 199 is definitely not possible in option D.