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.
mRNA or messenger RNA is a nulceic acid that acts as a transferring agent. It copies the information encoded in the DNA in the form of sequences of the four nitrogen bases using the DNA as a template. However, like all other RNA, mRNA does not use the base Thymine like DNA does, instead it and all other RNA use Uracil.t copies the information encoded in the DNA in the form of sequences of the four nitrogen bases using the DNA as a template. However, like all other RNA, mRNA does not use the base Thymine like DNA does, instead it and all other RNA use Uracil.