[Black Tiger]

It can be done but then you have to create 4 usergroups.
In all usergroups you should then set Exclude Categories to YES.
Then in usergroup A place in the line below the Exclude Categories setting the following:
B, C, D
You could also do C,D and then A users would have access to A and B etc.

For usergroup B do the same, but then put there A,C,D.
If you have users which may reside in more usergruops, set those usergroups as secondairy usergroup in their useraccount.