Nicely tell her that you appreciate her expressing interest in your services, but you are not well matched for her needs. You can follow that up by referring her to rover support and informing her that they can try to help her find a better match (if she doesn't already have other potential sitters in mind).
There's no need to explain more than that. You don't want to make her defensive about what she wants and you don't need to explain that you're not agreeable to all her expectations.
Not every client is a match for every sitter. However, somewhere near her, there likely is a sitter who would be a match.
Addn.:
Like Lisa, my non-Rover rates can fluctuate to include hazard pay when appropriate. However, with Rover pups, I generally just decline and it's always crystal clear that it's not up for discussion or explanation. I never say it's due to availability because if it's not a match, I don't want them to continue contacting me. It's generally a very quick declination - unless the client and I have previously discussed behavioral issues that they're aware of and not defensive about in hopes they'll seek out a trainer- and then it's over permanently. (I've read posts about sitters wanting to block clients because the clients keep trying other dates of service.)