Concept:
Oxidation number is found by using the rule that the sum of oxidation numbers in a neutral compound is zero.
Step 1: Find oxidation number of Mn in \(\text{KMnO}_4\).
Let oxidation number of Mn be \(x\).
\[
(+1) + x + 4(-2) = 0
\]
\[
1 + x - 8 = 0
\]
\[
x = +7
\]
Step 2: Find oxidation number of Mn in \(\text{MnO}_2\).
Let oxidation number of Mn be \(y\).
\[
y + 2(-2) = 0
\]
\[
y - 4 = 0
\]
\[
y = +4
\]
Step 3: Find the difference.
\[
7 - 4 = 3
\]
Hence, the correct answer is:
\[
\boxed{(B)\ 3}
\]