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.
Part of the information on the long DNA molecules consists of signals or signposts to show where a strand of RNA should start and stop. So the DNA sequence contains two different types of information: the three-base codons that tell the RNA how to put amino acids together in a protein, and separate control signals that show where an RNA molecule should start and stop.