What is the point of view and the tone of "The Tell-Tale Heart"?

I would like to add that the tone is derived from a combination of glimpses of almost flawless strategies from a sane, brilliant master-mind of a perfect murder mixed in with those of a paranoid, guilt-ridden insane individual who fears being caught.  As the story progresses, the guilt overshadows the sane demeanor and results in the confession of the murder.  The first person perspective helps us to get into the mind of this severely distrubed narrator.