I think you should call in
@eroticjesus for this one. I think the question can be answered somewhat mathematically. Not sure you can only just look at just a calling range. I think you need to look at it from how much you need to defend against the 3bet so that you cannot be exploited by allowing them to 3bet ATC, because you fold to much. Defending would include your calls and your 4bets, both for value and bluffs.
I do know how to calculate what percentage of your opening range you need to to defend in total but not sure if/how that changes if there 3bet frequency goes up. IIRC from what EJ has said in previous posts, if you have a really well designed defending range, it won't matter that much if they 3bet too much as your defending range will be so strong and they will end up value owning themselves by 3betting with weaker holdings. Not to mention if they are 3betting to much you can always just tighten up the opening range or start to incorporate a SB limping strategy.
I used a heatmap feature on power equilab to look at the equities of the entire SB opening range against a BB 3bet range that I put together. Using that you can start to see how much equity each hand in your opening range has and can start to construct an overall defending range. From what I could see QQ+ AK are obvious 4bets, I think a lot of people 4bet JJ and maybe even TT, but maybe some other coaches or players can chime in on that. AQ I am unsure of. In the ranges I have seen they are 4bets, but maybe some other people have some insight there. From the ranges I have seen most of the middle and low Axs make better 4bet bluffs as well as your middle of the road Kxs like K8s and K9s maybe KTs as well. I don't think you want to be flatting with low PPs below 66, so that leaves pretty much things like AJs, ATs, A9s, KQs QJs JTs T9s 77-TT. Stuff like that, that has some decent equity against an 8% 3bet range. I always just wonder about things like AJo ATo and KQo so I really hope some other people chime in about some of this stuff as it would be a big help.
Anyhow that is the stuff I could figure out on my own in a short time. I am sure some of it is off, but at least it will get the ball rolling for you