Concept:Duty is a percentage of the bill amount, so we calculate the given percentage of the total bill.Explanation:The duty rate is 25%.The bill amount is N80.Therefore, duty to be added is 25% of N80.Write the percentage as a fraction: 25%=10025.Multiply: 10025×80.Simplify: 10025×80=1002000=20.So the duty added is N20.Answer:$N20 (Option B).