Oil screen gasket - IO390

Hoping someone can help with a little advice.

I'm getting ready to do an oil change and pull the oil screen at the same time. I have an IO-390 and ordered the gasket (06E19769-1.00), when installing this does the taper side touch the sump and the flat side the plug? Also, in terms of how tight? 135 degrees passed finger tight?

TIA!

I am not sure if there is a tapered side but the broken side touches the non-moving part, in this case it would be the engine block. And the tightening value would be 3 flats or 135 degree.

Thank you. I looked at this picture and upon zooming in I can now see that it's broken as opposed to taper. My bad, sorry.