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 plays a central role in the pathway from DNA to proteins, known as the  Central Dogma  of molecular biology. An organism's genetic information is encoded as a linear sequence of bases in the cell's DNA. During the process known as transcription, a RNA copy of a segment of DNA, or messenger RNA (mRNA), is made. This strand of RNA can then be read by a ribosome to form a protein. RNAs also play important roles in protein synthesis, as will be discussed in the ribozyme section, as well as in gene regulation.