The Newton's laws of motion are valid in
Inertial frames
The explanation for correct options:
Newton's Law of motion is only valid in inertial frames. The frame of reference is a situation in which the observer observes the surroundings. So, a frame of reference in which either the body is at rest or moving with a constant velocity or zero acceleration in a straight line is an inertial frame. For Newton's Law of motion, it is valid in inertial frames for easier calculations.
Hence, the correct option is (a) Inertial frames.
The explanation for incorrect options:
(b) Non-inertial frames
The frame of reference in which the observer is in acceleration with respect to an inertial frame.
(c) Rotating frames
The frame of reference in which the observer is rotating with respect to an inertial frame.
(d) Accelerated frames
As in accelerated frames, there is some acceleration is present with respect to inertial frames.
Hence, Newton's Law of motion is valid in inertial frames. Hence, the correct option is (a) Inertial frames.