You pull with a force of 77 n on a piece of luggage of mass 23 kg, but it does
not move. if the coefficient of friction between the luggage and the floor is
0.8, what is the force of static friction acting on the luggage?

chemical properties of thing

force is based upon mass and acceleration.the statement is not always true.

it can be explained from newton's second law of motion.

as per newton's second law of motion the rate of change of momentum is directly proportional to the applied force and takes place along the direction of force.

mathematically it can be written as -

                                              ⇒      

here   k is the proportionality constant whose value is 1.

                                                            [a is the acceleration=dv/dt]

hence we see that force not only depends on mass and acceleration but also on velocity and rate of change of mass. force f will depend on mass and acceleration only when mass is constant.

hence the statement that force is based upon mass and acceleration is false.

drying towels at the beach