According to Newton, Is a Freely Falling Elevator an Accurate

Multiple Choice

According to Newton, is a freely falling elevator an accurate inertial reference frame?

A) No, such a frame is accelerating toward the earth.
B) It is not a real inertial frame, but we can treat it as one if we ignore external gravitational forces acting on objects inside the frame.
C) Yes.
D) It depends (explain) .