There is no one correct answer for this question.
Ideally, the center of the television should be at eye level of the viewer. However there other factors like distance from the television and
the Screen Size of the televison that also play a role in deciding the height.
That being said, the optimum height of the Television (measured from the center of the TV) is calculated like:
Most sofa seating heights = 18 inches approximately
Eye level for an average adult seated in a relaxed manner = 24 inches approximately
Optimum Height of TV (measured from center) = Sofa Seating Heights + Eye level for an average adult seating in relaxed manner
Optimum Height of TV (measured from center) = 18 + 24 inches
Optimum Height of TV (measured from center) = 42 inches