Show If S 8467 Is Matroid Then S 84678242 Is Matroid

Show that if (S, ℓ) is a matroid, then (S, ℓ′) is a matroid, where ℓ′ = {A′: S – A′ contains some maximal A  ¬ℓ}.
That is, the maximal independent sets of (S, ℓ′) are just the complements of the maximal independent sets of (S, ℓ).

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