We are told that after subtracting a certain number from $1856$, the remainder when divided by $7$, $12$, and $16$ is $4$.
Let the number to be subtracted be $x$. Then:
\[
1856 - x \equiv 4 \ (\text{mod } 7)
\]
\[
1856 - x \equiv 4 \ (\text{mod } 12)
\]
\[
1856 - x \equiv 4 \ (\text{mod } 16)
\]
This means that $(1856 - x) - 4$ is divisible by $7$, $12$, and $16$.
Let $N = (1856 - x) - 4$. Then:
$N$ is divisible by LCM$(7, 12, 16)$.
First, LCM$(7, 12) = 84$, and LCM$(84, 16) = 336$.
So $N$ must be a multiple of $336$.
Thus:
\[
1856 - x - 4 = 336k
\]
\[
1852 - x = 336k
\]
We want the least positive value of $x$, so choose the largest $k$ such that $336k<1852$.
$336 \times 5 = 1680$ (valid), and $336 \times 6 = 2016$ (too big).
So $N = 1680$, giving:
\[
1852 - x = 1680
\]
\[
x = 1852 - 1680 = 172
\]
Wait — but the question asks for the least number to be subtracted, so let's check smaller $k$. If $k = 4$, $N = 1344$, then $x = 1852 - 1344 = 508$ (larger than 172). So indeed the smallest subtraction possible is $172$.
This matches option (D), not (A). Correct answer is $172$.