The correct answer is Water.
Water is the only substance on earth that is lighter as solid than as liquid. Ice is known to be less dense than water. Ice will float in water. This means that ice is lighter than water itself because of the geometry of the ice crystals.
Ice float because water expands when it freezes. The importance of water cannot be over emphasised.
The hydrogen bonds in water enable water molecules to pull each other together.
Other options (sand, dirt and soda) are not lighter as solid than as liquid.