There was a time where it was fashionable to have no flatting range in the SB.  I think that has been fairly well debunked.  There were good reasons for it, however, which suggest you should have a fairly narrow (but balanced) flatting range in the SB.

Acevedo’s 3 bet defend vs BN at 60BB is almost an even split between Calling and 3!.  Many hands are a mix, but the hands that mostly call are small pairs, and some suited Kx, Qx. A8o and A7o are also pure calls, but A6o is a mix, suggesting these hands have close to 0 ev as a call.  There are no big hands that are traps, even as a mix.  AQo and KQs and 88 are the best flats.

I think in the SB, we can definitely look to play exploitative poker.  We know who the raiser is.  Perhaps as importantly, we know who the BB is.  If the BB is very squeeze happy, we can look to trap some of our bigger hands (I’d use KK as the best example here since it unblocks Ax, and doesn’t lose value as quickly multiway as QQ for example).  If the BB is a bad player, we can look to flat more hands and invite him into the pot.  If the BB is a good player, we can lean towards more 3!/Fold.  

Your exact hand, QJo is a mix vs button open (at 60BB).  KQo is a pure call.