[9cao]

If you hadn't seen Villain raise out of the SB before then I think preflop call is pretty terrible. You will see a big hand and/or a continuation bet on the flop so often that you are only playing for set value. Given it is $40 to go and you are only 520 behind it is a fold.

On the flop I would say you could push if you are bet into but with Villain beating you too it I think it is a fold. You need to win 45% of the time to make a call profitable. If you are pretty sure that Villain will do this with AK and his SB raise is not some small or medium suited junk you can call I guess as it it will be almost break-even EV.

equity (%) win (%) tie (%)
Hand 1: 44.5635 % 42.25% 02.32% { 2c2d }
Hand 2: 55.4365 % 53.12% 02.32% { JJ+, 66-22, AKs, AKo }