100 POINTS AND BRAINLIEST FOR FIRST CORRECT ANSWER!! TAKING A QUIZ RN!!

A teacher has given a group assignment to classify certain things as matter or energy. Most of the students in the group have decided on the following classification:

Matter: atoms, sugar, water, air
Energy: heat, potential, kinetic, sound

However, there is one student who is arguing that all of the things listed in both categories can be classified as energy, and so that must mean that they can all be classified as matter, too.

Which of the following provides the best scientific explanation as to why the things classified as energy are not also classified as matter?
A. The things classified as matter are only used to generate energy.
B. Energy makes matter move, and the things classified as energy only make matter move.
C. You cannot hold the things classified as energy, so that must mean they cannot be classified as matter.
D. All matter has mass and occupies space, and the things classified as energy do not have mass and do not take up space.