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.
DNA (or deoxyribonucleic acid) is the molecule that carries the genetic information in all cellular forms of life and some viruses. It belongs to a class of molecules called the nucleic acids, which are polynucleotides-that is, long chains of nucleotides. Each nucleotide consists of three components:econd, it can store information in the linear sequence of the nucleotides along each strand. DNA helix showing nitrogenous bases. It is the order of the bases along a single strand that constitutes the genetic code. The four-letter 'alphabet' of A, T, G and C forms 'words' of three letters called codons.