Let $\phi_1, \cdots, \phi_m$ be a basis of $\Gamma$.
Then by Exercise 3.F.30, $$\dim(\text{null } \phi_1 \cap \cdots \cap \text{null } \phi_m) = \dim V - m.$$
Let $U := \{v \in V | \phi(v) = 0 \text{ for every }\phi \in \Gamma\}$.
It is easy to check that $U$ is a subspace of $V$.
By 3.106 on p.106,
$$\dim U + \dim U^0 = \dim V.$$
It is easy to check that $U = \text{null } \phi_1 \cap \cdots \cap \text{null } \phi_m$.
So, $\dim U = \dim(\text{null } \phi_1 \cap \cdots \cap \text{null } \phi_m) = \dim V - m$.
So, $\dim U^0 = \dim V - \dim U = \dim V - (\dim V - m) = m = \dim \Gamma$.
So, $\Gamma \subset U^0$ and $\dim \Gamma = \dim U^0$.
So, $\Gamma = U^0$.