The first baby of 2005 born in San Clara, Calif., just missed being tax-deductible, but his twin brother didn't.

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Maria Martinez of San Jose gave birth to a boy four minutes before midnight on New Year's Eve and another precisely at midnight on New Year's Day, The San Francisco Chronicle reported Sunday.

"I hope it's not going to be too confusing," said Martinez, 32, holding her sons in her arms at Kaiser Permanente Santa Clara Medical Center. Isaac, the first baby of 2005, weighed 4 pounds, 4 ounces while Elijah, the last baby of last year, tipped the scales at a heftier 4 pounds, 14 ounces.

The boys were born by Caesarean section three weeks early.

"The doctors were looking at the clock," Martinez said. "After the first one was born, one of the doctors said, 'It looks like the next one is coming next year.'"

The new mom says she doesn't care that Isaac is not deductible on her 2004 tax return.

"It doesn't matter," she said. "I don't know how that works. The lady who does my taxes will let me know. I'm not thinking about that."