and . The Hückel method gives benzene's occupied frontier level as and its unoccupied frontier level as . Therefore
Using the Koopmans' theorem approximation for the ionization energy, , gives and the stated parameters. This calibration neglects orbital relaxation, electron correlation and any distinction between a measured optical excitation and an independent-particle orbital gap.
The model predicts . For a uniform ten-site cyclic Hückel method model,
Ten pi electrons fill with two electrons per orbital. The Homo is the degenerate pair, so
This is the prediction for the stipulated planar conjugated ring. It does not assert that an unconstrained all-cis ten-membered ring actually adopts a strain-free planar geometry.

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