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.
These are the genes. The best understood aspect of DNA coding is the encoding of amino acid information in genes that is used by the body to synthesize proteins. These are data blocks that represent protein structures. All proteins are substances made up of only 20 basic building blocks called amino acids.