Easy 3bet to try and get it HU. The TAG has announced he hates his hand, so at this point we can consider him as dead money in the pot providing a nice overlay on our play. Since we should be 3betting the LAG button's raise from the SB with ATo in a pure steal situation, this just makes the 3bet even easier. The loose BB is a problem, but at only 37VPIP, he folds way too often for us to not try and get this pot HU ASAP.

Also, many players open a lot lighter after a CO poster checks, meaning we are likely an even greater favourite against the button's range. Not 3betting here is a pretty bad IMO.