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 and RNA are both capable of encoding genetic information, because there are biochemical mechanisms which read the information coded within a DNA or RNA sequence and use it to generate a specified protein. On the other hand, the sequence information of a protein molecule is not used by cells to functionally encode genetic information.: 5