You asked about life. I answered about life.
Do you want to know at which point is there a distinct human being that can be taxed and saved from damnation?
At the point of medical viability, which is around 20 weeks minimum and getting shorter as medicine gets better.
I was born at 26 weeks in 1972, a year after a doctor wrote a book where he stated that 28 weeks and 1000g was minimal viability.
So I beat the odds and I’m grateful as there’s no reasonable reason for me to be here. But I’m here anyway.