The lowest level bird strike I have had was at only 107 inches AGL.
That is the height of the mast on the R22 I had just started and was running through pre take-off checks in while sat on the airport apron when a suicidal wood pigeon decided to fly through the disc. Shut down to check for damage and found the obvious remains all over the tail of the aircraft. Definitely did nothing for the nervous trial lesson I had in with me.