Final answer:
In theory, relative to the equilibrium position, the mass has zero acceleration when it is at the equilibrium position, as this is where the net forces are balanced and the spring is neither stretched nor compressed.
Step-by-step explanation:
The acceleration of a mass is zero at the point where the net forces are balanced. In the context of simple harmonic motion (SHM), this occurs when the mass is at the equilibrium position, where the spring force is zero because the spring is neither stretched nor compressed. This is not to be confused with the extreme positions where the velocity is zero but there is maximum spring force acting on the mass, resulting in maximum acceleration. Therefore, in theory, relative to the equilibrium position, the mass has zero acceleration when it is at the equilibrium position.