For , both reduced forms are , so . At , the reduced column echelon form is the transpose of the reduced row echelon form of , giving
For example, followed by , using the updated second column, produces the displayed directly. Its third column is zero. The two matrices differ, so (C) is true exactly when . Taking a transpose exchanges the kind of reduction, but also replaces the original by ; it does not generally identify the two reduced forms of itself.