Actually, Genesis 2:7 says, according to the New American Bible (NAB): “[T]he Lord God formed man out of the clay of the ground and blew into his nostrils the breath of life, and so man became a living being.” Thus, the statement “the soul does not enter the body until the first breath” is not even what the verse you cited said. In addition, it is official Catholic teaching that God creates the soul from nothing, a concept known as creationism. However, some Protestants also believe in Traducianism, or the idea that the soul is created from the parents upon conception. Either way, it is clear that when the unborn exists, the soul also exists. Therefore, the fetus (and embryo and zygote and blastocyst) DOES haves soul and therefore the mother must care for it.