Potential continuation of this conversation could go something like this:
You (using a nice, neutral voice): Mom, what ways do you think I could do this without getting further behind?
Mom: I think you could do blah, blah, blah.
You: Oh mom, that’s really interesting. I hadn’t thought about blah, blah, blah. (Repeat back what she said–paraphrasing it correctly demonstrates active listening.)
Or You: Oh mom thanks for suggesting that I consider (blah, blah, blah–paraphrase active listening skills.) I had thought about it, but I did not think it would work because I was concerned about x, y, and z. How do you think I could work it out given x, y, and z?
Basically, repeat back what she said and ask her questions to clarify with her that you understand her correctly. Understanding and listening to someone does not have to mean that you agree with them and do everything that person says. It simply means that you hear them out and are able the express their opinion. If you can demonstrate to your mom that you understand her enough to repeat back what she said, she may feel like you have considered her opinion before you decided something else–and if she is a reasonable person that may be all that she is asking.