My 3 1/2 month old HATES tummy time... any suggestions?

my son hates it as well, I try to give him a few minutes a couple times a day. I try to to distract him a toy or music he looks at that and it makes things go a little better, when he starts to get frustrated i flip him onto his back for awhile, then a few minutes later go back to tummy time, and we go back and forth like that for 10-15 minutes. This has seemed to work for my son, hope it helps you