3-year old not listening

My 3-year old (middle child) has been acting up both at home and in school. His teacher said that he hasn’t been listening in class and when he doesn’t want to do the task, or he’s asked to say sorry because he hurt a classmate, he rolls his eyes and says “I don’t like.” He hasn’t been getting stars in class because of this and he’s also getting frustrated. He’s been like this since start of the school year but has been doing this everyday that past few weeks. Last year he was good in school. What do I do?