Location is the biggest difference between a baby just before it is born and the same baby just after it is born. There are other differences too, including breathing air after birth, and no longer being connected to the mother via the umbilical cord. Other than that it is the same person, with the same capacity to feel and to learn, and the same growth potential. It is just as much a human being regardless of which side of the birth canal the baby is situated.

Looking back in time during the gestational period, there is no day in which the fetus or embryo exists and at the same time is not a human being.