Both villains are tag as am I. Line/bet sizing check for both please.

Bodog $1 BB 6max
UTG ($183.00)
MP ($101.00)
CO ($72.00)
Hero (BTN) ($194.70)
SB ($134.50)
BB ($105.00)

Preflop: Dealt to Hero:
2 folds, CO raises to $4, Hero raises to $12, SB raises to $26.50, 1 fold, Hero calls $14.50

Flop ($58):
SB bets $108 all-in, Hero folds

Bodog $1 BB 6max
UTG ($95.75)
MP ($100.00)
CO ($98.50)
Hero (BTN) ($156.70)
SB ($334.50)
BB ($95.00)

Preflop: Dealt to Hero:
UTG raises to $3.50, 1 fold, CO calls $3.50, Hero calls $3.50, 2 folds

Flop ($12):
UTG bets $10, 1 fold, Hero calls $10

Turn ($32)
UTG checks, Hero bets $22, UTG raises to $82.75 all-in, Hero?