You have to read the datasheet very carefully. It says:
Cut-off frequency fc at VCE= 5V, IC= 2mA, RL= 100Ω, - 3dB, 80Khz.
This means that that cutoff frequency is ONLY ACHIEVABLE if the coupler is operated in linear mode, and with a very small collector current. Definitively you are not operating that way.
There are also other issues. The first is attempting to use a Mosfet as a source follower without taking into account that as the gate voltage rises, so does the source voltage rises, which restricts the ability to enhance the gate. Do you really require a high side drive? If so, then use either a P-channel or a proper N-channel high side driver.
The last one is that you do not mention what is the microcontroller's supply voltage. If you are operating it at 3.3 volts, the current supplied to drive the optocoupler would be (3.3 - 1.2)/210 = 10 mA, which may not be sufficient if the optocoupler's CTR is in the low side.