No right of inheritance accrues to any person unless the person is born before, or is in gestation at, the time of the intestate's death and survives for at least 120 hours. A person is:
(1) considered to be in gestation at the time of the intestate's death if insemination or implantation occurs at or before the time of the intestate's death; and
(2) presumed to be in gestation at the time of the intestate's death if the person is born before the 301st day after the date of the intestate's death.