typically, low cut (high pass) filters roll off a particular number of dB of signal per octave, like -6db/octave or -12dB/octave.
I looked at the web and didn't easily find how steep the DR-05 filter is, but let's just pick a -12dB filter for example.
If the roll-off starts at 40Hz, then at 20Hz it will be down -12dB, at 10Hz it will be down -24dB at 5Hz it will be down -36dB.
Now let's use the same filter slope, but pick the highest roll-off frequency you have available: 120Hz
at 120Hz there is no change. At 60Hz signal is down -12dB. At 30Hz, signal is down -24dB. At 15Hz, signal is down -36dB.
Like that. Make sense? Check out the chart on wikipedia for a Mackie with a High-Pass filter at 75Hz, which has a slope of -18dB/octavehttps://en.wikipedia.org/wiki/High-pass_filter
OH HEY if you're asking for musical advice, I say LEAVE IT OFF! Do not use low-cut filters on music!
If you have a wind noise issue, use windscreens. If things sound too bass-y, edit them later.
I joked to a taper-buddy just the other night, that the low-cut function is the NO BASS function!