Write the cell reaction and calculate the e.m.f. of the following cell at 298 K:
\[
\text{Sn}(s) \mid \text{Sn}^{2+} (\text{0.004 M}) \parallel \text{H}^+ (\text{0.02 M}) \mid \text{H}_2 (\text{1 Bar}) \mid \text{Pt}(s)
\]
(Given: \( E^\circ_{\text{Sn}^{2+}/\text{Sn}} = -0.14 \, \text{V}, E^\circ_{\text{H}^+/\text{H}_2} = 0.00 \, \text{V} \))