TAG open-raises on button: what will you defend with?

[Wynton]

I want to make this as defaulty as possible.

A TAG (23/17, steals 37%) open-raises on the button. SB folds. Further, if you have any image at all, button views you as a decent player.

What hands will you defend with, EITHER by calling or 3-betting?

[Wynton]

oops: I actually meant to post this at SHUSH. Feel free to ignore if this is too basic here.