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As the final hours of 2008 tick down, some popular New Year's Eve venues have been booked for weeks.They don't promise champagne, dancing and music. And no one shows up because of the cuisine.But every year, delivery rooms see a distinct uptick in business in the last days of December, said Dr. Melissa Bailey, an obstetrician at Baylor Medical Center at Frisco."Tax planning is a lot of it for some people, and for some people, it has to do with the deductible on their insurance policies," she said.The latter consideration is what motivated Kylie Edwards, 26, of Melissa, who scheduled induced labor for this morning, a little less than two weeks before her Jan. 10 due date.