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Use the degree-one convention implicit in this enveloping-algebra assertion: a degree-one almost commutative algebra has $F_{0}R=k$, a finite-dimensional $F_{1}R$ containing $1$ which generates $R$, and commutative associated graded ring. Taking the leading symbol of a commutator givesin particular $[F_{1}R,F_{1}R]\subseteq F_{1}R$. Thus $\mathfrak{g}=F_{1}R$, equipped with $[u,v]=uv-vu$, is a finite-dimensional Lie algebra. Bilinearity and antisymmetry are immediate, and expanding the three nested commutators proves the Jacobi identity.

Its inclusion into the associative algebra $R$ is a Lie algebra homomorphism. The universal enveloping algebra is $T(\mathfrak{g})$ modulo the relations $u\otimes v-v\otimes u-[u,v]$. Sending the tensor generators to their elements of $R$ kills these relations and gives an algebra homomorphism $U(\mathfrak{g})\to R$. It is surjective because $F_{1}R$ generates $R$. ThereforeThe vector $1\in F_{1}R$ is retained as a central Lie algebra generator and maps to the associative identity; its corresponding relation in the kernel is that generator minus $1_{U(\mathfrak{g})}$. One should not first replace $F_{1}R$ by $F_{1}R/k1$, since commutators of generators can be nonzero scalars.

Terminology is important here. Merely requiring a commutative finitely generated associated graded ring for an arbitrary weighted filtration is a broader definition of almost commutative algebra; it does not supply the finite-dimensional bracket-closed first step used in this argument. The degree-one assumptions make the requested enveloping presentation precise. The Noetherianity in part (b) also follows directly under the broader finite-generation convention.