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I think it's cells because cells are the smallest living things its the basic unit of organization of all organisms
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Cell is the smallest unit that can carry on all functions of life.

The cell is the smallest structural and functional unit of all living organisms. Cells are usually microscopic and they perform all functions of life. Cells contain many special structures (organelles) that perform different tasks within the cell. Functions of cells in organisms include production of energy, provision of structure and support, facilitation of growth through mitosis and production of metabolic reactions.