How many frames will be neeed to transmit a file of 80,480 KB file? Is there a mathematical calculation for this?
There's no straight answer just as there's no magical formula to get this. Frames are layer 2 and some of them they carry layer 3 packets, which contain layer 3 protocol info as well as data payload, but not necessarily in the same packet.
A partial answer is "at least the same amount of packets needed to transmit the file", and so the amount of packets varies depending on MTU which will fragment the packet size; it varies if there's noise in the link which can lead to packet loss and therefore packet retransmission; it also depends on the application used to transmit the file: ftp, scp, sftp, etc or even tftp, while the first are tcp (allowing packet retransmission), tftp for example uses udp and doesn't really care if the packet was delivered.
So, there's a number of things to take into consideration before giving a definite answer. I would setup a wireshark sniffer and perform a transfer test just for fun and check all the capture information to see how much of it is data vs how much is protocol info.