The Test Tube Baby

Her husband and she were married for 9 years but we still did not have a child. They went to see a doctor and had artificial fertilization twice but they failed. The doctor suggested them to utilize the test tube baby process. Which process of a soul’s birth occurred during the procedure of the test tube birth? Will the doctor and her accrue any sins (negative kamma) from destroying the fertilized ova and implanting only the perfect ovum?