This article might be of interest to you: http://www.tnt-audio.com/sorgenti/vta_e.html
With full knowledge that it’s a controversial subject, I personally set SRA (being the more important angle to be concerned about) to about 92°, then adjust as per the suggestions that noromance mentioned. When either looking at VTA or SRA, know that a few degrees either way is not critical, after all, you aren’t going to reset your VTA each time you go from a 120g to 180g record.
With full knowledge that it’s a controversial subject, I personally set SRA (being the more important angle to be concerned about) to about 92°, then adjust as per the suggestions that noromance mentioned. When either looking at VTA or SRA, know that a few degrees either way is not critical, after all, you aren’t going to reset your VTA each time you go from a 120g to 180g record.