Mass is a fundamental quantity in SI because   

mass is a fundamental physical quantity in S.I. because it is in the set of fundamental

            physical quantities in S.I. and it cannot be expressed or derived from other physical quantities in

            S.I.

While reviewing other options we get

            Option(A) is false because it can be represented by other physical quantities in many ways such

that m=$\frac{f}{a}$,m=$\frac{2E}{V^2}$,etc.

(F is force, a is acceleration) (E is energy, v is velocity)

Option (C) is false because it can be derived from other physical quantities m=$\frac{f}{a}$,m=$\frac{2E}{V^2}$

Option (D) is false because it is not a fundamental quantity in all the systems