The question is not "is it alive." Of course it is alive. So are buffaloes, cockroaches and mushrooms. The question is: is it capable of thinking, feeling and feeling pain etc like a baby or child. At 26 weeks, not much. If you say yes, you still need to weigh the parents' and child's own future interest.
Any body can cay silly things like 'all living things must be protected at all costs'. To be sensible you have to consider the costs and benefits as well
