We minraise BU with a 40bb stack at 40 left in a 1.5K WSOP with a presumably good online player in SB with 20bb and a fish that covers us in the big. 

SB resteals all in for his 20bbs. 

Do you call with KTo ?

Let's assume you know you the EV of calling vs is range is +1bb (you lose 50% of the time), do you call ? Do you think its enough of an edge to risk losing your 40bb stack and going to 20bb 50% of the time (and going to 60bb 45% of the time) ?
The table is OK, not very soft but not tough either. Average stack at this time is 40bb.