A forward contract is a zero-sum game. At expiration, the value of the forward contract to the long party is $S_T - F$, where $S_T$ is the spot price and $F$ is the forward price. The value to the short party is $F - S_T$.

Therefore, the value to the short party is exactly the negative of the value to the long party (multiplied by -1). Option B is correct. Option C is incorrect because if the spot price exceeds the forward price, the short party experiences a loss (negative value).