It is very simple and straightforward.
Take a zygote, freshly impregnated, before it even leaves for the trip to the uterus. According to the theists, it (definitely not a “he” or a “she”) is already a “human being”. It never gets implanted into the uterus wall, just gets flushed out from the woman’s system. What will be its fate? Will it get into heaven, or will be sent to hell? The limbo is no longer an offical doctrine - so we can leave that out from consideration. Surely it will not get to hell, not even the most conservative Catholic would assert that. So it will go into heaven, in some capacity. There are some people who say that it will not get to the beatific vision (whatever that means). But even a “low-level” heaven is pretty good.
Now, the second possibility is that the zygote gets implanted into the uterus wall, but for some reason or another, it gets spontaneously aborted. The result is the same, it will get into heaven. Good outcome.
Suppose that the abortion is not spontaneous, it is volitional. For the fetus the outcome is not diifferent, still a nice, cozy, warm place in heaven. Good outcome again. So, from a purely pragmatic standpoint, abortion is good. No risk of hell, only an assured place on God’s bosom.
But, what about the woman who makes this decision? Well, it depends on her intent. Catholics, (unlike some Protestants) take the intent into consideration, and not just the act itself. If her intent is to assure a place in heaven, she acts out of love, performing an act in the fetus’s best interest. Furthermore, she sacrifices herself, her future place in heaven, which is the highest form of love. So, she is not a criminal, she does not sin, she puts the well-being of the fetus in front of her own. Thus she is to be praised and a self-sacrificing person, who risks everything just to assure the fetus’s place.
Moreover, she prevents the possible “slip” of her child, who might commot some mortal sin and consequently would be confined to eternal damnation. From a simple risk-benefit analysis, it is her optimal solution. The fetus will get an assured place in heaven. Her fate is also assured, as a self-sacrificing person, who exhibits the highest form of love. Surely God will take her intent into consideration.
So, go and abort all your children. It is in the best interest of the child, and in the best interest of the mother. Be careful, however, not to be selfish, and do not perform the abortion for some temporal gain. Always cast your eyes on the heaven. God will understand your motive, and will reward for it.