Consider the Reaction, Sn + Au^{3 +} $\rightarrow$ Sn^{2 +} + Au

Consider the reaction, Sn + Au^{3 +} $\rightarrow$ Sn^{2 +} + Au.Which of the following is NOT correct?

A) The oxidation half-reaction is Sn $\rightarrow$ Sn^{2 +} +2e^-.
B) The reduction half-reaction is Au^{3 +}+3e⁺ $\rightarrow$ Au.
C) Au³⁺ is the oxidizing agent.
D) The equation is balanced as written.
E) More than one statement is not correct.