Let G be the abelian group G/G′. Then kG is a commutative ring, so the natural ring homomorphism φ0:R→kG sends ab−ba to zero, for all a,b∈R. This shows that φ0(I)=0, so φ0 induces a k-algebra homomorphism φ:R/I→kG. Next, we shall try to construct a k-algebra homomorphism ψ:kG→R/I. Consider the group homomorphism ψ0:G→U(R/I) defined by ψ0(g)=g+I. Since ψ0(gh)=gh+I=hg+I=ψ0(hg) (∀g,h∈G), ψ0 induces a group homomorphism G→U(R/I), which in turn induces a k-algebra homomorphism ψ:kG→R/I. It is easy to check that ψ and φ are mutually inverse maps, so we have R/I∼kG.
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