B. 4
The function count(), count the numbers of ROWS from A1 to A4 i.e., 4.
The Excel COUNT() function returns a count of cells having values that are numeric or numbers. Numbers include negative numbers, percentages, dates, times, fractions, and formulas that return numbers. Empty cells and cells with text values are ignored (not counted). Check the following cell values :
12/8/2008 --counted --date
19 --counted --number
22.24 --counted --number decimal
TRUE --not counted
#DIV/0! --not counted --error
$5 --counted --Amount
25% --counted --percentage
-8 --counted --negative number
0.23 --counted --fractions
12:35:00 PM --counted --time
=SUM(8+4) --counted --formula with result as number, in this case result 12
From Microsoft knowledge base:
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Arguments that are numbers, dates, or a text representation of numbers (for example, a number enclosed in quotation marks, such as "1") are counted.
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Logical values and text representations of numbers that you type directly into the list of arguments are counted.
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Arguments that are error values or text that cannot be translated into numbers are not counted.
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Empty cells, logical values, text, or error values in the array or reference are not counted.
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If you want to count logical values, text, or error values, use the COUNTA function.
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If you want to count only numbers that meet certain criteria, use the COUNTIF function or the COUNTIFS function.
