A lot of people are over prepping for this. One stone foundation. One stone wall. One primitive metal shield. Reflect spit, step behind wall during breath attack. It will not close distance with you. The biggest hurdle in taming these things is trying to contend with everything else.

Word of caution. They do not always follow the same attack pattern. Sometimes they will perform back to back breath attacks. Also, they drop torp extremely quickly. Outside of that, it's one of the easiest tamss in the game.