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Step 1. Design LED input current and input resistor RIN.
What is the input current (IF) of the photocoupler?
It is determined by (1) input power supply voltage (5 V), (2) current limiting resistor (RIN), and (3) forward voltage (VF) of LED.
From the specification example, determine the current limiting resistor and the input current (IF).
RIN=(VCC-VF)/IF=(5 V-1.3 V)/10 mA=370 Ω