with $\operatorname{span} X' = \mathbb{R}^s$, and consider the map
T:IX′→h∈H(X′)∏Ph:q↦(ph(D)q)h∈H(X′),
where $p_h := p_{h, X'} = \langle h^\perp, \cdot \rangle^{(X'\setminus h)}$ are the generators of $I^{X'}$ and
$P_h := p_h(D)(I^{X'}\perp)$. Then
dimIX′≤dimIX′⊥+h∈H(X′)∑dimPh,
since
kerT=(IX′⊥)∩(IX⊥)⊆IX′⊥.
Consequently, by induction,
dim(IX′⊥)≤b(X′)+h∈H(X′)∑dimPh.
This proves that
dimIX′⊥≤b(X),
provided we can prove that
h∈H(X′)∑dimPh≤#{B∈B(X):x∈B}.
In particular, it is sufficient to prove that, for all $h \in \mathbb{H}(X')$,
(2.12)Ph⊂IXh⊥
with
Xh:=(X∩h)∪x.
For, (2.12) implies that
dimPh≤dimIXh⊥≤b(Xh),
(the last inequality by induction), while
h∈H(X′)∑b(Xh)=#{B∈B(X):x∈B}.
The claim (2.12) is trivial in case $x \in h$, since then $X'\setminus h = X\setminus h$,
and therefore $p_{h,X'} = p_{h,X}$ and so $P_h = {0}$ in that case.
We now prove (2.12) for the contrary case, i.e., the case when $x \notin h$. We have to show that for every $k \in \mathbb{H}(X_h)$
(2.13)pk,Xh(D)Ph={0},