Which of the following applies to substances, and which to physical

Which of the following applies to substances, and which to physical bodies: cup, ice, mercury, candle, water, iron, key, window, glass tube, lime, air?

Physical bodies are natural or man-made objects. They are made up of substances.
In this list:
a) physical bodies – a cup, a candle, a key, a window, a glass tube (glass is a substance, and a tube is a body that is made of it).
b) substances are – ice (frozen water), mercury (liquid metal), water, iron (metal), lime, air (mixture of gases);