Tager could get ranged by 236A~D[3] easily, but she would have to watch out for Spark Bolt. 236A close isn't a good idea either, but you could also lay them down and wait what he does with it. If he sledges and you're close, you can parry him or go for a level 3 attack, or jump in with j. 5CC and do a combo. If 236A~D hits, you can go on the offensive. Parry might be probably the best thing in this matchup since you can anticipate his moves.
Tager can't really get a change to Voltic Charge in this match either, because Makoto can do a 3C or a 2C combo, or a counter anything combo to 4-5k. If Makoto is magnetised, there could be some issues. I think if she 214B/Cs, she could still attack Tager, but wouldn't really do anything.
360A/B could be problems since our pressure game isn't full developed yet, but 214A close does let you catch him, but 214A~C beats him and 214A~B dodges it all together.
If he blocks 5CC, it can be dealt with many ways. If you think he'll 360, do a DP. You can alternatively escape with 214C or 214B, but be careful of Atomic Collider.
Also, Makoto's j.b will beat Tager's j.2C, however, you can also clash with it.
e. also don't random 5D/2D, he'll punish you, or worse 720. if you think he'll do both, you could j.D.