NL 100 - River play - Awkward value-3-betting spot

[YKMM]

Villain is a mediocre TAG with 21/12/8 stats in a large sample. No other history. The raise from the river is obviously strong but do I have a value-3-bet here? The obvious range of opponent is 10[img]/images/graemlins/spade.gif[/img]9[img]/images/graemlins/spade.gif[/img], A[img]/images/graemlins/spade.gif[/img]Q[img]/images/graemlins/spade.gif[/img], KT, and **maybe** sets. Regarding my flop and turn bet sizing, I am trying to induce a raise from two-pair/sets.

PokerStars No-Limit Hold'em, $1.00 BB (9 handed) Poker Stars Converter Tool from FlopTurnRiver.com (Format: 2+2 Forums)

UTG ($95.65)
UTG+1 ($18.50)
MP1 ($18.90)
MP2 ($215.35)
MP3 ($23.45)
CO ($124.90)
Button ($101.45)
Hero ($104.10)
BB ($72.95)

Preflop: Hero is SB with K[img]/images/graemlins/club.gif[/img], T[img]/images/graemlins/club.gif[/img].
<font color="#666666">3 folds</font>, MP2 calls $1, MP3 calls $1, <font color="#666666">2 folds</font>, Hero completes, BB checks.

Flop: ($4) J[img]/images/graemlins/spade.gif[/img], A[img]/images/graemlins/heart.gif[/img], Q[img]/images/graemlins/club.gif[/img] <font color="#0000FF">(4 players)</font>
<font color="#CC3333">Hero bets $3</font>, BB folds, MP2 calls $3, MP3 folds.

Turn: ($10) 4[img]/images/graemlins/spade.gif[/img] <font color="#0000FF">(2 players)</font>
<font color="#CC3333">Hero bets $8</font>, MP2 calls $8.

River: ($26) 5[img]/images/graemlins/spade.gif[/img] <font color="#0000FF">(2 players)</font>
<font color="#CC3333">Hero bets $16</font>, <font color="#CC3333">MP2 raises to $32</font>, Hero ......