This is the correct answer. It seems like matter and energy exist regardless of our attentions but the rest comes down to ontology. What is a thing? How does it come into being? How does it cease to be?

Next, ask yourself “do things need to be made of matter and/or energy to exist?” What about Mickey Mouse?

Then you move on to questions like “does a piece of art exist if nobody has ever witnessed it?”

And finally, the psychiatric ward. 😜