Answer:
Cells are the basic units of life. Cells can exist by themselves, like bacteria, or as part of a larger organism, like our cells. Viruses are non-living infectious particles, much smaller than a cell, and need a living host to reproduce. The genetic material of the cell is DNA, a double stranded helix.
Another reason is because they can't reproduce by themselves (without a host), viruses are not considered living. Nor do viruses have cells: they're very small, much smaller than the cells of living things, and are basically just packages of nucleic acid and protein.
Step-by-step explanation: