The most difficult point to choose for calculating potential energy would generally be The center of the sun.
Potential energy is relative and depends on a reference point. While potential energy can be relatively straightforward to define at locations like the floor, lowest point, or sea level (where a common reference point is easily established), the center of the sun presents unique challenges.
For one, the conditions in the sun are extreme, including high temperatures and pressures, making standard calculations complex. Additionally, one must accurately define a suitable reference point in relation to the sun's gravitational field and the effects of nuclear fusion processes taking place within it. Therefore, the center of the sun would be the most difficult reference point for calculating potential energy.