This research proposed a model called rational intelligence and studied its reasoning capability as compared to ChatGPT-4o in counterfactual reasoning tasks. Unlike traditional AI models that rely heavily on data-driven approaches, rational intelligence allows for reasoning over abstract principles and hypothetical scenarios, similar to human cognitive processes. The proposed Rational Intelligence Model (RIM) applies Large Language Models (LLMs) to enable human-like comprehension, knowledge application, and problem-solving capabilities. In complex counterfactual reasoning tasks with scenarios proven to be challenging to human adults, we demonstrate that RIM achieves a clearly higher accuracy rate (76%) compared to ChatGPT-4o (68%), showing its enhanced reasoning capabilities. Additionally, RIM incorporates a self-reflection mechanism to manage knowledge conflicts and gaps, which can further improve its performance and adaptability.