The syntax is:
<type><name> <from_node> <to_node> <value>
So, IS is wrong, and VS is correct.
You can also write "VS 4 0 DC -60", it doesn't matter to the circuit.
If this were a conventional circuit, rather than a contrived homework problem,
the sources would probably be acting in the positive direction, and in that case, the node voltages would all be positive, and the branch-to-ground currents would be expected to be positive as well. It's more typical to write "R2 2 0 470" for this reason, so that the computed r2
is positive. (Note that a DC source, delivering power to the circuit, normally has negative current. If VS were a positive voltage from 4 to 0, then VS would be negative.)
So, whereas we eyeball the current paths, and remember the signs when summing up node currents for KCL, SPICE has a unique direction associated with each component, specified by the order the terminals are connected. If in doubt about a sign, check it against the node order in that component's statement.
Tim