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.
Nucleic Acids for Storing Information. Nucleic acids consist of three different types of molecules joined together: a sugar, a phosphate molecule and another molecule that contains nitrogen, called a nitrogenous base. The main role of nucleic acids is to store information that is used to make proteins. Nucleic acids come in two main forms: deoxyribonucleic acids, also known as DNA, and ribonucleic acids, also known as RNA. The main function of DNA is to store the genetic information that cells in the body need to function.