Explanation:

Tides are the rise and fall of sea levels caused by the gravitational forces exerted by the Moon and the Sun and the centrifugal force caused by the rotation of the Earth.

Gravitational force of the Moon:
The Moon's gravitational force is the primary cause of tides. The Moon's gravitational pull creates two tidal bulges on opposite sides of the Earth. The side of the Earth facing the Moon experiences a high tide, while the opposite side experiences a high tide as well due to the gravitational pull. These high tides are known as the lunar tides.

Gravitational force of the Sun:
Although the Sun's gravitational force is about 180 times stronger than the Moon's, it has a smaller effect on tides due to the Sun's much greater distance from the Earth. The Sun's gravitational force also creates two tidal bulges on opposite sides of the Earth. However, the Sun's tidal bulges are smaller compared to the Moon's. These tides are known as solar tides.

Centrifugal force of the Earth:
The centrifugal force caused by the rotation of the Earth also contributes to the formation of tides. The rotation of the Earth creates an outward force that counteracts the gravitational forces of the Moon and the Sun. This centrifugal force causes the water on the Earth's surface to be pushed away from the Earth, resulting in the formation of tidal bulges.

Combined effect:
The combined effect of the gravitational forces of the Moon and the Sun, along with the centrifugal force of the Earth, results in the formation of two high tides and two low tides each day. The alignment of the Sun, Moon, and Earth determines the type of tides experienced at a particular location. When the Sun, Moon, and Earth are in alignment, the gravitational forces reinforce each other, resulting in higher high tides and lower low tides. These tides are known as spring tides. When the Sun, Moon, and Earth are at right angles to each other, the gravitational forces partially cancel each other out, resulting in lower high tides and higher low tides. These tides are known as neap tides.

Therefore, tides occur in the oceans and seas due to the gravitational forces of the Sun and the Moon, as well as the centrifugal force of the Earth. The correct answer is option D, which includes all three factors.