If you can define what a human being is I'd be happy to answer. Is it a fertilized egg? If so, what were the egg and sperm before they joined? Just a set of inanimate DNA molecules but once they're combined they're the exact same set up acids and bases, why is that somehow magical? It is certainly a potential human being but that point is not there at conception.
In my view, DNA is akin to a set of blueprints for a house. The blueprints aren't a house, you can't live in them. Only after much construction work does that house come into being. Until that fetus has the characteristics of a human being, specifically a functioning human brain, something unique in the animal world, it is just human tissue.