Which of the following are matter -

Chair , Air , Love , Smell , Hate , Almonds , Thought , Cold , Cold - drink , Smell of perfume.

Which of the following are matter?
Chair, air, love, smell, hate, almonds, thought, cold, cold-drink, the smell of perfume.

Which of the following are matter?
Chair, air, love, smell, hate, almonds, thought, cold, cold-drink.

Which of the following are matter ? chair ,air ,love ,smell ,hate , almonds , thought , cold , cold-drink , smell of perfume.

For the above question , the answer given is :

chair,air,almonds,cold-drink.

But my teacher said that smell of perfume is also a matter.

Is it correct?