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The cotangent space at $p$ is the dual space of the tangent space at $p$. It is written as $\operatorname{Hom}(T_p\mathbb{R}^n, \mathbb{R})$ because it consists of all linear maps from the tangent space $T_p\mathbb{R}^n$ to the field $\mathbb{R}$.

Conditions: $p$ is a basepoint.

The cotangent space at $p$ is the dual space of the tangent space at $p$. It is written as $\operatorname{Hom}(T_p\mathbb{R}^n, \mathbb{R})$ because it consists of all linear maps from the tangent space $T_p\mathbb{R}^n$ to the field $\mathbb{R}$.

Conditions: $p$ is a basepoint.