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 are macromolecules that store, transmit and express the genetic information of a cell. There are two types of nucleic acids: deoxyribonucleic acid (DNA) and ribonucleic acid (RNA). In most cells, DNA is the stored form of genetic information transmitted from one generation to the next. DNA is copied in a process called replication and transmitted to the daughter cells.