The answer to your question is C.) Small particles that make up all matter.
This is the answer because:
B is incorrect. An atom is both positive and negative as it has both protons and electrons. So B is automatically out because it only says negative.
A is incorrect. Although it is true that atoms are charged particles, they don't just make up living things. They make up all matter.
So you are left with C which is true that atoms are both small particles and they make up all matter .
Hope this helped!