The correct response to the question is:
Mass is eliminated when equating gravitational potential energy with kinetic energy.
This is because, in the formula for gravitational potential energy (PE = mgh) and kinetic energy (KE = 0.5mv²), the mass (m) appears in both equations. When you set the two expressions equal to each other (assuming no energy is lost to friction or air resistance), the mass cancels out, making the conservation of mechanical energy independent of mass.