You don't talk about dogma, that will get you straight into a battle which is un-winnable, anything counter the official line is considered apostasy.
Make it about THEM personally. Tell them you were stumbled by an elder saying something or doing something and that you can't be in a congregation that claims to have Jehovah's spirit but keeps someone like him in the congregation.
Not sure if you know about any 'mishaps', perhaps a child abuse story in the news, or someone who is universally known to be abusive towards his wife and kids, could even be in the circuit. Every congregation has a set of people that are generally disliked but don't do anything "disfellowship-worthy", that goes for elders and everyone too. Even better if it's a CO that's a little too friendly and touches 'sisters' on the shoulder.
You could combine this with saying you don't feel the spirit in the congregation anymore, that the elders are allowing some vague mishap (reference to an action from someone above) with someone in the congregation or the circuit and that Jehovah no longer gives the spirit in your congregation or circuit and thus you have stopped going. Keep it vague but believable, ask them to review whether they are still considered good shepherds, tell them that's why Jehovah is punishing them and why the congregation attendance has dropped and your state is doing so bad with COVID.