DEAR HARRY: A friend who is a law student told us we might be in trouble for claiming our newborn as an exemption for 2012. On Dec. 27, I went to the hospital because there seemed to be a problem with my pregnancy. Fortunately, it turned out not to be a problem. Because I was already in the hospital, we talked about the possibility of having the baby by Caesarean section in the next few days. This came about because my obstetrician was planning on a vacation a week before my mid-January due date, and I did not want a substitute. I had it on Dec. 29, and we have a lovely little boy. We understand that we are entitled to an exemption for our newborn for 2012. Our friend says that the problem arises because we had the baby early by choice, not naturally, and that the IRS will look at this as a potential fraud. Is it OK, or should we change the return to show a partial exemption or none?