Well they cant be half children. Theyre either kids or not, Id claim them all and if they audit it, then it FORCES the government to involve themselves and set a precedent. If it's a life, its certainly dependent on the clinic, claim them. Also if they're truly considered lives, they are inherently entitled to all the rights the US offers living humans. A state tax bill can't negate that, only dropping the clasification of being a living being can.