please could you use the formula forward - spot/ forward * 360 for the forward discount

Could you explain why the forward discount is positive/ negative too please. Thank you!

10. Copenhagen Covered (B). Heidi Hi Jensen is now evaluating the arbitrage profit potential in the same market after interest rates change. (Note that any time the difference in interest rates does not exactly equal the forward premium, it must be possible to make a CIA profit one way or another.) Arbitrage funds available $5,000,000 Spot exchange rate (kr/$) 6.1720 3-month forward rate (kr/$) 6.1980 U.S. dollar 3-month interest rate 4.000% Danish kroner 3-month interest rate 5.000%