Let be a commutative algebra over a field , with a homomorphism restricting to the identity on , and let be its kernel. If is generated by finitely many elements, subtracting their images in gives finitely many generators in . Every polynomial in those generators, modulo , is a linear combination of their classes. Thus , the algebraic cotangent space at this point, is finite-dimensional. For and , the classes , , form an infinite basis modulo . This is a subalgebra of a polynomial ring which is not a finitely generated algebra.
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