SOHCAHTOA
The 6072 is the horizontal distance = adjacent
The the hight = opposite.
so:
opposite / adjacent = tangent.
6076 x tan3 degrees = 318.42.
Sin or tan.
DME distance is line of sight, so you can use the SIN function.
If you want distance to threshold (RNAV distance) then TAN.
Or just get a life
You're both right.
Tan A = Sin A/Cos A
When A is small, Cos A ~ 1
thus Sin A ~ Tan A
QED