Well, no, but in a sense, I kind of was. The ovum already existed and had for <mother’s age at the time> years, but the exact sperm did not. I came along too much later for that to have been possible. But my DNA was all there. Just not assembled in the right order yet.
Alternatively, if you believe in reincarnation, I still might have been. I have at least one relative who was there who didn’t make it to my birth. Maybe I’m one of them come back.
If that was a conscious choice, that may have been a mistake, but that’s another story.
Obligatory caution that that can backfire if the recipient insists that the debtor counts the pennies. Or if the creditor refuses the pennies entirely, which is legal in some jurisdictions. (e.g. in the UK, pennies and 2p coins are legal tender up to amounts of only 20 pence. Anything beyond that is left to the discretion of the recipient.)