Let V=M2(R), the space of real 2×2 matrices. Let W be the subspace of all upper-triangular matrices, of the form
(a0bd)
with a,b,d∈R. Write the coset represented by A as A+W.
The formula
T:V/W⟶V/W,T(A+W)=AT+W
defines a linear isomorphism, where AT denotes the transpose of A.
For matrices A,B and scalars α,β,
T(α(A+W)+β(B+W))=T((αA+βB)+W)=(αA+βB)T+W=(αAT+βBT)+W=αT(A+W)+βT(B+W).
Thus T is linear.
Moreover, transposing twice returns the original matrix:
T(T(A+W))=T(AT+W)=(AT)T+W=A+W.
Therefore T has an inverse, namely itself. Hence T is a linear isomorphism. □