The correct answer is Option A:

Solution:
Considering the given options.

Option A.   

Option B.

On Option A:  Considering the given number pattern.

Here, the numbers are decreasing.
So, we first find the rule.

Note that:
40 - 4 = 36
36 - 4 = 32
32 - 4 = 28
28 - 4 = 24

So, the rule is "subtract 4", and this is the required answer.

Hence, the correct counting pattern with the rule ‘subtract four’ is Option A: