Opponent is 20/7/25 over only 40 hands.

I called fairly quickly discounting KK or QQ because I felt he would have c/r and I would be pot committed. He would have probably pushed at least with KK preflop anyway. I didn't think he'd call a re-raise with AQ or KQ so that was even lower on my scale. I felt this was AK at least 1/2 the time, BUT......why would he do this with AK either since I'm only folding JJ. Every other conceivable holding I could have beats him. Unless he knew I had AA and hated that flop, but then why call with AK preflop? Now I'm confusing myself.

UTG+1 $32.50
OTB [Ad] $67

UTG+1 raises to $1.75, folded to me. I re-raise to $6.50, UTG+1 calls.
[Qs][Ks] Pot $13.75

UTG+1 pushes $26

This has to be AK about 40% of the time for me to profit, correct? Or am I doing the math wrong?

I would always call