The answer to this question is actually quite complicated. The simplest answer is B. Matter is defined as anything that takes up space and has mass. This does include living things such as humans, plants, and cells. They all have matter and are alive. But a chair, a piece of glass and a cup also have matter and are not alive.
Therefore all matter cannot be considered as living. However, this gets complicated when you begin discussing the topic of matter with theoretical physicists, you may find a different answer. But, the answer is no for the sake of this question. All living things have matter but not all matter is living.