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The absolute value of an operator, trace norm, and operator norm are respectivelyThe positive square root of an operator makes $|L|$ well defined. Its eigenvalues $s_j\ge 0$ are the singular values of $L$, so $\Vert L{\Vert }_1={\sum }_j{s}_j$ and $\Vert L{\Vert }_{\mathrm{op}}={\max }_j{s}_j$.

Use the polar decomposition of a bounded operator $L=U|L|$, with the given unitary operator $U$. In an orthonormal eigenbasis $e_j$ for $|L|$,The operator norm assumption and unitarity imply $|⟨e_j|ZU|e_j⟩|\le \Vert Z{\Vert }_{\mathrm{op}}\le 1$. The triangle inequality therefore yields the required trace estimate:Choosing $Z=U^{†}$ attains equality, which also gives the finite-dimensional trace duality formula $\Vert L{\Vert }_1={\max }_{\Vert Z{\Vert }_{\mathrm{op}}\le 1}|\mathrm{Tr}(ZL)|$. A singular $L$ causes no difficulty: in a finite-dimensional square space the polar factor can be extended to a unitary operator on the complementary subspaces.