Villain here is shoving/should be shoving any 2 here, so i'm calling it off with almost any 2. I'd probably bin 23o, 72o and a few other bottom 10-15%hands. Never ever folding K2o here or basically anything other than lower unconnected stuff. Dont think ICM is that big in this specific spot, the guy is jamming so few bbs and even if we double him we're just one of 3 short stacks... no much of an issue. Chip ev wise, calling off with any 2.
All of this.