IMO, time exists, perhaps only as a perception (Ref. River) . . . . a lot of 'perceptions really exist, albeit some perceptions (e.g., ideas?) are physically intangible mental constructs. For example, travelling at >c does not (as far as we know!) exist, BUT the idea of travelling at >c DOES exist. If something must be physical to "exist" or "be" then we might be better off without the capacity to create ideas. Difficult to apply the Scientific Method here . . . isn't it? . . .when no physicallity (experimentally testable/falsifiable) is present! In such case, the argument may be best rendered by logic, IMO.