Media does not support categories and tags. ACF basically supports those things that are built into WP.
This would probably be possible, but you’d need to alter the media post type in WP to support categories and tags or a custom taxonomy and then you could add a custom field group to the media library (attachments) that would allow selecting categories while editing the image in the media library.
Welcome to the Advanced Custom Fields community forum.
Browse through ideas, snippets of code, questions and answers between fellow ACF users