I've been researching online, and there is slot of conflicting advice as to how high the tv should be mounted based on seating eye level, distance etc.

Any thoughts or suggestions based on the following:

Tv size (diag): 82 inches
Tv height: 40.5 inches
Eye level viewing height: 42 inches
Viewing distance 144 inches (12 feet)

How far off the floor should the bottom of the screen be?
_________________________
Epic Grande Master 500 w/ on wall VP180