A formal power series is a unit exactly when its constant coefficient is a unit in . If , constant coefficients give . Conversely, for invertible , set
Then every positive-degree coefficient of is zero and its constant coefficient is one, so is an inverse. This is a formal coefficient calculation and requires no convergence.
Since is a local ring, its nonunits are exactly . The nonunits of are consequently the series with , which are exactly : such a series is , and conversely an element of has constant coefficient in . The map taking the constant coefficient modulo is surjective with kernel , so is a maximal ideal. Every proper ideal consists of nonunits and hence lies in , proving that is the unique maximal ideal. Thus
This proves the description of formal power series over a local ring.
To compute the cotangent space of a formal power series ring, expand
Define the -linear map
Changing a lift by or a lift by changes the image by , so the map is well-defined. Every series in is congruent modulo to its first two coefficients, proving surjectivity. If , its constant coefficient lies in and its linear coefficient lies in , so both input classes are zero. This proves injectivity. Therefore
Finally, part (a) gives generators of , so . Use the Krull height theorem in its lecture form: in a Noetherian ring, a prime minimal over an ideal generated by elements has height at most . The problem allows Noetherianity of to be assumed. Apply the theorem to itself, whose height is the Krull dimension of the local ring . Hence .