The maximum output voltage of my audio source is 3 Vpp and the maximum output current of my amplifier (op-amp AD4075-2) is supposed to be 45 mA.
What would be the ideal impedance and sensitivity of headphones under these conditions? Is it correct to use Ohm's law to calculate the ideal impedance as 66 Ω (3/66=0.045)? Or should this be rather be calculated in Vrms? In that case it would be 23 Ω (1.06/23.5=0.045).
Also, how can I calculate how sensitive the headphones should be (dB/mW), to reach 116 dBSPL at max. current (45 mA) and voltage (3 Vpp)?