I think it’s correct.
Start a timer when the voltage is at zero and rising. Sample the current. (One idea is to sample the voltage across the resistor, and simply look for 0 V.) When the current goes to zero, stop the timer.
Let’s say the current goes to zero 0.005 seconds after the voltage crosses through 0 V. In seconds, the phase difference is 0.008333 s - 0.005 s = 0.003333 s. In terms of angle, the phase difference is φ = -(0.003333)(360)/0.016667 = -72 degrees = -1.257 radians.
Let’s say the capacitor has a capacitance of 10 μF. The resistance of the series resistor would be:
R = -1/(2 π f C tan(φ)).
R = -1/( 2 π (60) (10E-6) tan(-1.257) )
R = 86.2 Ω
I also used LTspice to simulate the circuit, and the current goes to zero at… 0.005 seconds, exactly as predicted: