Acknowledge receiving the book. Thank her for it. Read it. If she insists on getting your reaction the book, there's no harm in saying you found it unpersuasive (or poorly written or whatever) if that's your opinion. If she persists in her efforts after that, gently but firmly let her know that further efforts to convert you are not welcome.
If that rubs her the wrong way, so be it. Her good intentions don't trump your right to have an opinion and to be left alone.
If that rubs her the wrong way, so be it. Her good intentions don't trump your right to have an opinion and to be left alone.