As a Modern American Zen Taoist, this is my principled belief on the subject of Life.
Life does not begin at conception, sperm are alive, the egg is alive, Life is already there; it doesn't begin or end, it only transitions states.
What gets created at conception is an object of observational awareness, a new point of consciousness observing reality through it's physical existence.
That this being's reality is short lived, does not negate it's existential value, but it also doesn't really exist as anything but potentiality, until it reaches viability.
Just thought I'd put that out there.