As per Newton's Second Law, \( F = ma \). The given values are: Force \( F = 10 \, \text{N} \) and Mass \( m = 2 \, \text{kg} \). To find acceleration, we rearrange the formula to \( a = \frac{F}{m} \). Substituting the values, we get \( a = \frac{10}{2} = 5 \, \text{m/s}^2 \). Therefore, Option (b) is the correct choice.