has human
DNA, specifically that of a person and totally different from the woman.
Clearly it's a living human being.

So do sperm and egg cells...

And beating heart? Nope, that's not technically a heart as it does not have
the same structure or valves as a heart, it's actually a bivalve filter
mechanism where by the blood supplied by the woman is transfused into the
embryo to sustain it. It is the first building block of the heart, it only
has two valves, one in and one out, so it's certainly not a developed heart.
In much the same way as the first building block of eyeballs and spinal
column appear on the embryo. All embryos and early-stage fetuses have these
distinct features. It does not necessarily make them human either.