The smallest unit of matter is:
An atom
The explanation for the correct option: (d) All matter is made up of tiny particles called atoms.
(a) A molecule consists of two or more atoms of the same or different types, hence a molecule can be broken down into its constituent atoms.
(b) A compound is a substance that is made up of only one kind of molecule, hence can be broken down into constituent molecules.
(c) An element is a substance made up of only one kind of atom, hence can be broken down into constituent atoms.
Hence, option (d) that is an atom is correct, as it is the smallest unit of matter.