Let $X$ be a finite-dimensional normed vector space. Let $X^*$ denote the space of linear dual space of $X$, i.e. $X^*=L(X,\mathbb{C})$ and let $X^{**}$ be the dual space of $X^*$. For each $x\in X$, define $\hat{x}:X^*\to \mathbb{C}$ by $\hat{x}(f)=f(x)$. Let $\hat{X}=\{\hat{x}:x\in X\}$. Verify that $X^{**}$ and $\hat{X}$ have the same dimension and therefore are the same.
It is a reformulation from a passage in Folland (p. 159). I know how to find the dimension of $X^{**}$ (In general if $\dim X=n$ and $\dim Y=m$, $\dim(L(X,Y))=nm$). But how can I know $\hat{X}$ has the same dimension?