Item description:

1 - The Wheel Deal: Perform 200 wheelies on a bike. 199/200 completed.

You’ll load at the beach house, go over to any road & find a bicycle, when you do jack it, & start riding. Unselect any buttons you pressed to go somewhere while on the bike, doing this ensures you’re 1 wheelie will count. You will then pull down the LS (Left-Analog Stick) & then quickly double-tap X (2). When you do the front wheel will pop up, release the buttons & it’ll come down. Thus earning you the trophy.

YouTube video of Snickel doing this:
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