Meh, this is 10NL and someone is 3 betting you CO vs UTG. I doubt most villains even have a bluffing range in this spot (feel free to correct me though if you play 10NL and see this a lot) So if villains range is likely really tight I don't see why we want to call a c bet on Kxx, if he just has QQ+ AK we're completely crushed, if it's wider than this then I doubt there are usually too many bluff combos and so the times we get to SD and win are likely minimal especially if he ever barrels us on the turn which is something that's fairly likely for a guy who's 3 bet bluffing CO vs UTG at these stakes IMO.

So investing this 15bbs OOP to always fold the next street implies we think we get to SD and win or win the pot otherwise 30% of the time (or perhaps make up some difference in this in thin value OTR/playing better than villain. If his range is as tight as I'm assuming here on average then I doubt we achieve this. Anyways, QQ is not so far up in our range so folding it in a spot I don't want to defend too much in as a general strategy doesn't seem bad with these assumptions. We can have AK and we probably fold a lot to the 3 bet leaving our flop range really narrow anyways so those AK combos ensure we're continuing on this texture plenty.

That's my reasoning behind folding flop anyways. In practice I feel like I get to SD in this kind of spot very rarely by calling flop folding turn and that's 100NL where people do commonly have wider 3 bet bluffing ranges here.