Step 1: Understanding the Concept
Oxidation is loss of electrons (oxidation number rises). Reduction is gain of electrons (oxidation number falls).
Step 2: Detailed Explanation
\(\text{Sn}^{2+} \rightarrow \text{Sn}^{4+}\): oxidation number goes from +2 to +4, so it loses 2 electrons and is oxidised.
\(\text{Fe}^{3+} \rightarrow \text{Fe}^{2+}\): oxidation number falls from +3 to +2, so it gains an electron and is reduced.
So (A) is correct. (B) reverses the roles, (C) is wrong because electrons are transferred, and (D) is wrong because Fe3+ is reduced.
Final Answer:
Only \(\text{Sn}^{2+}\) is oxidised, option (A).
\[ \boxed{\text{Sn}^{2+} \text{ is oxidised}} \]