Standard capacitor and resistor value calculated for glow led at exactly 3V 30mA in AC230V 50Hz
you can do this high watt resistor in series and that resistor might expensive and less availability
Instead i firstly find common capacitor and calculated resistor value for standard E24 series. so that way 39mA draw and resistor handle 34mA so you can use 1/4W resistor easily
