Answer and Explanation:
The inertial reference frame is one with constant velocity or non-accelerated frame of reference.
The value of acceleration and velocity change will vary in the two frames and will not be same.
As in case, we observe the acceleration and velocity of a moving train from the platform and the one observed in the train itself will be different.
In case of energy, it is dependent on the frame of reference but the energy change is independent of the frame of reference.