Different points in the earth are at slightly different distances from the sun and hence experience different forces due to gravitation. For a rigid body, we know that if various forces act at various points in it, the resultant motion is as if a net force acts on the cm causing translation and a net torque at the cm causing rotation around an axis through the cm. For the earth-sun system
a) the torque is zero
b) the torque causes the earth to spin
c) the rigid body result is not applicable since the earth is not even approximately a rigid body
d) the torque causes the earth to move around the sun
The answer is the option (a)The direction of gravitational force F and the line joining the center of mass of the earth (point of application of force) both lie in the same direction. So, the angle between them is 0.
In the formula :
Hence, torque is zero.