Which of the following do not depend on the frame of reference?
$1$. Mass
$2$. Distance between two points
$3$. Velocity
$4$. Distance

The correct option is A $1\text{and}2$
Mass and distance between two point have constant value irrespective of frame of reference.
Velocity and distance travelled depend on frame of referance.

Hence, option $\left(A\right)$ is the right choice.