Gravitational potential energy is the potential energy an object has due to its position relative to a massive body, typically in a gravitational field. In everyday situations on Earth, gravitational potential energy is most commonly calculated in relation to the Earth itself.
Therefore, among the options provided, Earth is the correct answer. However, it's important to note that gravitational potential energy can also be defined with respect to other bodies, such as the moon, the sun, or Mars, depending on the context of the problem. But in a general sense, when we talk about gravitational potential energy on the surface of the Earth, we are referring to its relationship with Earth.