Theorem 7. $X$ is a normed linear space over $\mathbb{C}, Y$ a linear subspace of $X$. For any $z$ in $X$, denote by $m(z)$ its distance from $Y$ : $$ m(z)=\inf _{y \in Y}|z-y| $$
We claim that for every $z$ in $X$ $$ m(z)=M(z),\tag{10} $$ where $$ M(z)=\max _{|l| \leq 1, l=0 \text { on } Y}|l(z)| .\tag{11} $$
Proof. Since the functionals $l$ entering the maximum problem (11) vanish on $Y$, and since $|l| \leq 1,|l(z)|=|l(z-y)| \leq|z-y|$ holds for all $y$ in $Y$; therefore $$ |l(z)| \leq \inf _{y \text { in } Y}|z-y|=m(z) . $$
It follows from this and the definition (11) of $M(z)$ that $$ M(z) \leq m(z) .\tag{12} $$
To show equality, we look at the linear space $Y_0$ consisting of all vectors of the form $y+a z, y$ in $Y, a$ complex, and define on $Y_0$ the linear functional $l_0$ : $$ l_0(y+a z)=a m(z) .\tag{13} $$
By definition (9) of $m$, it follows that $l_0$ is bounded on $Y_0$ by 1 ; so by theorem 4 , it can be extended to all of $X$ so that $\left|l_0\right|=1$. Set $y=0, a=1$ in (13): $$ l_0(z)=m(z) . $$
Combined with (12) this shows that $\ell_0$ solves the maximum problem (11), and that (10) holds.
MY Question is why we need over $\mathbb{C}$ in the statement of the theorem. I think it can be over $\mathbb{R}$.
One further question What is the fundamental difference between "over $\mathbb{R}$" and "over $\mathbb{C}$"?