Fix a commutative ring S with a nilradical J that is not nilpotent, and consider R0=(JJSJ)⊆M2(S) . This R0 is a "subring" of M2(S) , except for the fact that it may not possess an identity element.
Then R0 is a "nil rng" (i.e. every element of R0 is nilpotent).
We adjoin an identity to R0 to form a ring R:=R0⊕Z . Previous claim clearly implies that Nil∗R=R0 . Therefore, Nil∗R⊆R0 . Let N=N1(R)⊆Nil∗R be the sum of all nilpotent ideals of R . Then the matrix β=(0010) does not belong to N . Moreover β∈Nil∗R , which implies that N is strictly contained in Nil∗R .
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