Concept:
Alkyl iodide is prepared by heating alcohol with sodium iodide in concentrated phosphoric acid.
• Highly concentrated $\text{H}_3\text{PO}_4$ is required.
• It acts as a dehydrating agent and helps in efficient substitution.
Step 1: Requirement for reaction.
High acid concentration ensures better yield.
Step 2: Conclusion.
Thus, $95\%$ phosphoric acid is used.
Final Answer: Option (D)