What value correctly completes the following statement: "Above which value does noise become physically painful?"

Above 120 decibels the noise becomes physically painful. 

Exposure to noise levels above 120 decibels can be physically painful for humans due to the excessive pressure exerted by the sound waves on the eardrum. 

It can also cause damage to the sensitive structures in the inner ear, leading to temporary or permanent hearing loss, tinnitus (ringing in the ears), and other health issues.