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Don't laugh..
A TAG player have AA, KK or AK here.
He will of course never call the flop or turn with less.
He might had have QQ-99, but after the flop it's not possible anymore.
So obviously, no meaning to pay him off.
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You are wrong. The guy has a 20% pfr and he's 3-betting an agressive players raise from the BT. He has a range much wider then 99+ and AK. He would very rarely play AA/AK/KK/KQ this way on the flop and turn. Good players aren't folding 77-QQ on this flop. He doesn't have to be a calling station to bet the river here.