I believe the answer is C. The bonds in the compound magnesium sulfate is ionic and covalent. Magnesium sulfate is soluble in water. When the said compound is dissolved in water, it dissociates into magnesium ions and sulfate ions. However, the bonds that held together the sulfate ions is covalent.
The smallest tiny particles of matter which can't be divided further is called atom, i.e., an atom is the smallest building block of matter. For example: Sodium (Na), Hydrogen (H), Oxygen (O), etc.