Could I claim my frozen embryos as tax deductions?

Under current tax law, the cost of freezing your eggs would not be deductible as a medical expense on your Schedule A unless you have a specific infertility diagnosis.

In Alabama starting in 2024 a frozen embryo can be declared as a state tax deduction.  I believe it must be a minimum of six weeks old.  I see no reason the happy couple can not take over the maintenance fees for abandoned frozen embryos and declare them, as dependents.  AFAIK there is no limit on the number of dependents you can claim. 

Current IRS policy is the baby must be born to be a dependent.  They do declare premature births to be valid deductions at the new birth date  even if born on December 31. Induced labor anyone?