Correct Answer: SOAP

Solution : Given:
GOSSIPING

Now, let's compare all the option words with the word GOSSIPING –
First option: SOAP; A is not present in the word GOSSIPING. Therefore, all the letters of SOAP are not present in the word GOSSIPING.
Second option: PING; All the letters of PING are present in the word GOSSIPING.
Third option: GOING; All the letters of GOING are present in the word GOSSIPING.
Fourth option: GOSSIP; All the letters of GOSSIP are present in the word GOSSIPING.

So, SOAP cannot be formed with the help of the letters of the word GOSSIPING. Hence, the first option is correct.