>>>I assumed near the ceiling
I can only assume that you don't frequent many Chinese takeaways (where it seems to be a rule that there must always be a TV set fixed right by the ceiling). If you did so, you'd know how trying to watch TV there for more than a few minutes (while waiting for your meal) can give you a nasty crick in your neck!
Decide where you'll mainly be watching the TV from (e.g. while standing by a hob or when sitting at a breakfast bar). Stand/sit there and look towards the wall where the TV will be fixed, trying to pretend that it's already there. Stare at the relevant spot for around 30 seconds to see if your neck feels really relaxed when you do so. If it doesn't, allow your head to rise or fall to a more natural position and try again for a further 30 seconds. It shouldn't take long for you to work out where the set should go (remembering, of course, that all electronic devices, such as TVs, need to be kept well away from sources of heat and steam).