Let
The integral is absolutely convergent. For a Schwartz function , Fubini's theorem and integration by parts in give
Equivalently, as a distributional derivative, and hence
Because is integrable on , the Dominated convergence theorem applied to the defining integral proves that is continuous on .
For , the change of variables formula gives
and for the analogous formula is obtained with . On either open half-line the lower endpoint stays away from zero locally, so repeated differentiation under the integral sign proves smoothness. Thus
For , the preceding change of variables and one integration by parts give
Split the last improper integral at one and add and subtract one on . Since ,
The definition also gives the complex conjugate relation
Consequently, for ,
On either open half-line, part (i) says . Differentiating the formula in part (iii) makes all elementary terms cancel except the logarithm and the bracket. Therefore
where
and
where
Both functions are smooth on their respective half-lines, proving the required assertion.
For , subtracting the two formulas from part (iv) yields
Using the stated Dirichlet integral and taking the one-sided limit gives
Remove the two reciprocal tails by setting
The assumed remainder at each end and local integrability on bounded intervals imply . Its Fourier transform is therefore continuous at zero. Since ,
Parts (iv) and (v) show that both requested one-sided limits exist. If denotes the limit from positive frequencies and the limit from negative frequencies, then the common value cancels and
This is the universal jump caused by reciprocal tails.

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