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If you think it's 50%, then calling is basically neutral, costing you 3 cents.
He'd have to be pushing 60% or more to make it worth it. Considering that he should only push with the top 50% anyway, folding is probably best.
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Where did you get these numbers? I checked the ChipEV with
Poker Calculator and did an ICM calculation with notepad, and both are clearly positive even if villain is pushing only 40% of his hands. Am I just tired or something? This is an autocall for me every time. You need to put T480 into a T1230 pot. Thats 1:2.6.