Force is based upon both mass and acceleration.

a. True

b. False

This is a very poorly written question. It rests on the phrase "based on", which is as wishy-washy-squishy and unscientific as you can get.

The magnitude, direction, and endurance of a force depend on its origin/source. Its effect on an object to which it is applied can be described in terms of the object's mass and acceleration ... after all other forces acting on the object are taken into consideration.