I kept screwing up my typing: I had a long, detailed explanation for my winning and returning a
♠, but hatchett summarized, far more succintly, my rationale.
I don't agree, btw, that partner has finessable honours in both minors... our possession of the
♦ 10 makes it probable that declarer will think he has a one-way hook for the Q, should he be missing it.
However, and I can't help myself... I go into detail anyway

... if declarer has Qxx in
♠ and we let him steal a trick, it is against the odds to play partner for both a
♦ trick and another A... or similar two-winner holding.... now, if declarer holds QJ9x
♠s, there is more hope of partner having 2 winners, but I still think that it is more likely than not that partner won't have the two side winners we need. Give declarer QJ9x A10x Q9xx AQ, and he probably wouldn't move over 3
♦ and 3N is cold if we duck.... now, i gave declarer some nice spot cards, but take those away and give him a little more hcp: QJ9x Kx KQxx AQx and, once again, we see that we can't beat him by ducking. Obviously, we can construct many hands for the opposite proposition as well, but my gut tells me that they are slightly less probable.
'one of the great markers of the advance of human kindness is the howls you will hear from the Men of God' Johann Hari
1NT P 3♦ P
3NT all pass