Madam Chair, you receive a gift only if you have failed to decline it. If you keep the book, you have received the book. If you return it the morning after, you have not received a gift. There is nothing wrong with accepting a gift when it is acceptable.
It's for the MP to decide whether giving the $28 book could be seen, by a reasonable person who has the necessary facts, as having been done in order to influence the MP or as having the effect of influencing the MP's judgment in future vis-à-vis the person who gave her the book. I doubt very much that a book worth $28 could do that with any MP, so I think it's perfectly fine to keep the book and [Technical difficulty—Editor] gifts from the same source within a relatively short period of time, 12 months. Then you have to compile that and declare that once you cross the $200 line.
It's perfectly fine to accept gifts when they're acceptable.