Step 1: Formula
$\text{E}^\circ_{\text{cell}} = \text{E}^\circ_{\text{cathode}} - \text{E}^\circ_{\text{anode}}$
Step 2: Identification
The cathode is the electrode with the higher reduction potential.
- $\text{E}^\circ (\text{Sn}^{2+}/\text{Sn}) = -0.14 \text{ V}$ (Higher value, Cathode)
- $\text{E}^\circ (\text{Fe}^{2+}/\text{Fe}) = -0.44 \text{ V}$ (Lower value, Anode)
Step 3: Calculation
$\text{E}^\circ_{\text{cell}} = (-0.14) - (-0.44)$
$\text{E}^\circ_{\text{cell}} = -0.14 + 0.44 = +0.30 \text{ V}$
Final Answer: (A)