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Flop is 7d Jd 4c
SB checks
UTG bets 3.28 bb into 2 players.
You have position and you flopped middle set.
Call
— This is a great spot to flat. The SB has a ~10 bb stack. If they have a pair or a decent draw, This is an ok spot for them to jam, not ideal, but maybe a last resort. By flatting, you represent a huge range of hands (some weak, some strong). By raising now, that range would shrink to mostly value hands and very few bluffs on a J high unconnected board. Instead, calling might induce them to over-value their hand or perhaps the UTG will continue c-betting the turn.
Raise
— There is some merit to raising the flop to build a pot however the board texture is not one to be scared of. Raising might scare away both opponents leaving you with a 12 bb pot and no showdown. You have the nuts and should try to get more value whenever possible.
Fold
— Don’t Fold