Step 1: Calculating number of moles.
\[
\text{Number of moles} = \frac{4}{40} = 0.1
\]
Step 2: Calculating number of atoms.
\[
\text{Number of atoms} = 0.1 \times N_A
\]
Step 3: Using bcc structure information.
In a body-centered cubic (bcc) structure, each unit cell contains 2 atoms.
Step 4: Calculating number of unit cells.
\[
\text{Number of unit cells} = \frac{0.1 \times N_A}{2}
\]
Step 5: Conclusion.
Hence, the correct answer is option (A).