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Matter is defined as anything that has mass and takes up space, making option C the correct answer. While option A may seem somewhat close, not all matter can be seen under a microscope, as it is limited to their observable size. Option B is also incorrect because matter can exist in all three states (solid, liquid, gas). Option D is too restrictive, as matter can exist in different states depending on the amount of energy/movement/temperature. Therefore, option C is the most accurate and comprehensive definition of matter.