The monomials are linearly independent and span, so . Use the factorial monomial basis for polynomial differentiation , . Direct differentiation gives . Hence
Indeed every has the Taylor expansion ; evaluation on the proves independence of the functionals. Derivative orders include zero. If one uses a convention excluding zero from , must explicitly be included, since all positive-order derivatives annihilate constants and cannot span the dual space.
Differentiation satisfies and for . With column vectors of coefficients, its matrix has entries if and zero otherwise, for indices :
The dual map is , not a conjugate-linear adjoint. Thus for and . Therefore in the corresponding dual basis. For both matrices are the one-by-one zero matrix.

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