The most accurate argument comparing viruses and bacteria based on the characteristics you provided is:
Viruses are not living organisms because they are not made up of cells and cannot reproduce outside of a host. Bacteria are living organisms because they are made up of cells and do not require a host to reproduce.
This statement correctly reflects the differing biological classifications and reproductive methods of viruses and bacteria. Viruses lack cellular structure and cannot reproduce independently; they require a host cell to carry out their replication process. In contrast, bacteria are single-celled organisms that can reproduce on their own without needing a host.