Answer: True
Reason:
The counting numbers, aka the set of natural numbers, is the set {1, 2, 3, 4, 5, ...} which is the set of positive integers
A value like 5 is the same as 5/1, which shows it is rational.
A rational number is any fraction of two whole numbers (eg: 2/3 and 4/7). The denominator cannot be zero.
Since we can rewrite the 5 as 5/1, it can be done with any counting number to show the natural numbers is a subset of the rational numbers.
Any counting number is rational, but not the other way around.