Your basis is the total amount of contributions to that Coverdell ESA. You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit.
The RNA copy of the protein genetic information encoded in DNA molecule is produced in the nucleus and it is called messenger RNA (mRNA). Each mRNA encodes the information for a single protein and is much smaller in size compared to the DNA molecule.
RNA is a single-strand molecule; DNA is a spiral of two cross-connected strands. DNA carries information. Part of the DNA in a cell is genes, which code for protein molecules. Each type of receptor, or enzyme, or neurotransmitter, has a stretch of DNA in which its sequence of amino acids is coded. The code-to-primary-structure ratio is three-to-one: three bases (called a codon) per amino acid.