This is just a math question....
http://twodimes.net/h/?z=2287197
pokenum -h ah ad - ks qc - qh jh -- kh th 8s
Holdem Hi: 903 enumerated boards containing 8s Kh Th
cards win %win lose %lose tie %tie EV
Ad Ah 378 41.86 525 58.14 0 0.00 0.419
Ks Qc 96 10.63 792 87.71 15 1.66 0.115
Qh Jh 414 45.85 474 52.49 15 1.66 0.467
You have 41.9 percent equity in the main pot, which is ($89.60 * 3) = $268.80
41.9% of $268.80 is $112.62.
The side pot between you and the button is another $40 or so, so your equity in that is probably another 18 bucks or so (45%). So your total equity is say $130. After your raise to $20 (you're not thinking about folding instead of raising to $20, are you??), you only have to put in another $83 to claim that equity in the pot. So your overall equity is $47 more than what you have to put in to claim it.
So ... if you fold this, you just burned about $47!
Of course, you got lucky that UTG called. If UTG had folded, it would have been a lot closer to break-even. But I'm sure it's still +EV. If you assume UTG will call half the time, it's definitely a big +EV play.
(EDIT: I miscalculated the first time. Fixed it.)