well if hes leading out , out of position and is TAG thats leading $40 raise, you can call, but it seems a little weak, a 3 bet seems possible if you min 3-bet to get info to confirm he does have AA OR KK(when he 4bets or shoves you all in pf or flat calls your raise. Fold is a safe play and conserve for you to play him for his stack on a better opportunity.
say you do 3bet, he calls. dry board= he'll either check or check re raise out of position. in position he will raise if checked or slowplay a strong hand to the turn. 3bet will benefit if your in position and also might be cheaper to get you
atleast to a turn card and possibly catching a set or something connected.
if its too much to think about, fold preflop . save energy and time.