Let be a linear map between finite-dimensional vector spaces and a vector subspace of . The preimage is a vector subspace containing . To compute its dimension, choose a basis of and a basis of . Lift each to with . Then is a basis of : applying proves linear independence, and subtracting a suitable linear combination of the lifts reduces every element of the preimage to the kernel. This proves the displayed formula without using the rank-nullity theorem. Taking then proves the rank-nullity theorem itself.
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