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.
This proposed flow of genetic information from DNA to RNA to protein became known as the Central Dogma.. As it turned out, several types of RNA are involved in the utilization of genetic information. In the nucleus, the DNA code is transcribed, or copied, into a messenger RNA (mRNA) molecule. In the cytoplasm, the mRNA code is translated into amino acids. Translation is orchestrated at the ribosome â itself partly composed of RNA â with transfer RNA playing the role of adaptor. 1  DNA and proteins are key molecules of the cell nucleus. 2  One gene makes one protein. 3  A gene is made of DNA. 4  Bacteria and viruses have DNA too. 5  The DNA molecule is shaped like a twisted ladder.