'IRLED' in this case means the infra-red LED inside the opto-coupler.
The IRLED drive current is Vin-1volt/R1. You subtract 1 volt from the source voltage to account for the IRLED Vdrop of 1.05 volts, then divide by R1.
In this case it should be 3.3V - 1 = 2.3V/1K = 2.4mA. That will drive most any opto-coupler.
There is no 'ideal' current except to try for minimum LED ON current x 2 or x 3. Whatever gives dependable results. That fact that it might have a maximum rating of 30mA is not what your looking for. Results for power conservation and heat control should be based on the IRLED minimum ON current that will saturate the output transistor fully ON-no more than that.