Consider the subalgebra
It is closed under multiplication because every nonconstant term of its elements is divisible by . Evaluation at defines a homomorphism with kernel . Its square is , so
as a complex vector space. In particular, the classes of , , are linearly independent and span it.
If were a finitely generated algebra, take a finite list of generators and subtract their scalar images under evaluation. The resulting generators lie in and still generate over . Every element of is a polynomial in the with zero constant term. Modulo , all terms of degree at least two vanish, leaving a linear combination of the classes of . This would make finite-dimensional, contradicting the displayed infinite basis. Thus this subalgebra is not finitely generated. This is the infinite cotangent space obstructs finite algebra generation argument; it proves failure of finite generation even when the proposed generators are arbitrary polynomials, rather than just monomials.

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