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I think AK is the minimum unless it is clear that TAG 3 bettor is isolating. If the initial raiser is also a TAG it might be best to only cap if X=Ace. I am sure that there will be people screaming weak tight blah blah blah but AKo will not be that unhappy in the muck.

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It's funny you say that because that's the only instance in which I'll muck AKo preflop in full ring, and it happens pretty rarely. In 10/20 6 max it happens like never.

In this particular hand, I'm AKo also. I'm not happy capping AQo to a TAG's 3 bet.