Here's why:
* Nouns name people, places, things, or ideas.
* Verbs describe actions or states of being.
Example:
* The boat is floating on the water. (Here, "floating" describes the action the boat is doing.)
However, "floating" can be used as a noun in some cases, specifically when referring to the act of floating:
* The floating of the new bridge was a major event.
In this case, "floating" refers to the process of the bridge being placed on the water.
Let me know if you have any other word you'd like to analyze!