completed :)
foreach($items as $key=>$value) {
$item = $value->field_job_value;
$label = $field['settings']['allowed_values'][$item];
$queryItem = db_select('field_data_field_job','f');
$queryItem->fields('f',array('field_job_value'));
$queryItem->isNotNull('field_job_value');
$queryItem->condition('field_job_value', $item, '=');
$count_query = $queryItem->countQuery()->execute()->fetchField();
echo '<li class=""><a href="'.$base_url.'/jobs/'.$item.'">'.$label.' ('.$count_query.') </a></li>';
}
echo '</ul>';