Black has spite check threats (Nf3, Ne2, and Bxh2). So white's first move must be a check. None of the queen checks lead anywhere. That leaves rook moves. with most of the rook moves, black can block with Nd5 followed by Ne6 if Bxd5. That leaves the rook sac on e7 as the only option. If the white king were on h1, the problem would be more difficult.