The preimage is
It contains , and if belong to it and , then , since is a vector subspace. Thus is a vector subspace. It contains the kernel of because .
To establish the dimension of the preimage of a vector subspace formula without assuming the theorem to be deduced, choose a basis of and a basis of , where . For each , choose with . These lie in .
The family is linearly independent: applying to a vanishing linear combination forces all coefficients to vanish by linear independence of the , and then all remaining coefficients vanish by linear independence of the . It also spans : for in that preimage, write . Then , so it is a linear combination of the . Consequently
Set . Then and , giving the rank-nullity theorem:

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