Step 1: Formula for the area of a parallelogram.
The area of a parallelogram formed by vectors \( \mathbf{A} \) and \( \mathbf{B} \) is given by the magnitude of the cross product:
\[
\text{Area} = |\mathbf{A} \times \mathbf{B}|
\]
Here, \( \mathbf{A} = 3\hat{i} + \hat{j} - 2\hat{k} \) and \( \mathbf{B} = \hat{i} - 3\hat{j} + 4\hat{k} \). The cross product yields the area \( \sqrt{75} \).
Step 2: Conclusion.
Thus, the correct answer is option (D).