Perform the product and inverse formulas from part (b) in the commutative ring . They involve only addition, multiplication and negatives, so closure and inverses remain valid; no division by a nonunit is needed. Associativity again comes from matrix multiplication, and remains the identity. The Heisenberg group over a commutative ring therefore has
These are residues modulo four, not arithmetic in the finite field of four elements.
For the additional subgroup task, write an element of as . Its product and inverse are
Both remain in , and the product is unchanged on exchanging the factors because . The identity is included, so is an Abelian subgroup. There are four independent choices each for , giving
Thus there are four distinct left cosets. Explicitly the surjective group homomorphism has kernel ; the four cosets are the level sets of that difference, with representatives , . This is the Abelian plane subgroup of the Heisenberg group modulo four.

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