Eigenstates of B̂ must be obtained, and if they are a linear combination of the eigenstates of Â, they will serve as the complete set of eigenstates shared by  and B̂. If not, some subset of those will be the shared basis, and this will need to be determined.
For B̂, the eigenvalues are already known (λ = b,b,-b.), and using the eigenvalue equations, the eigenstates can be determined. The eigenvalue equation
Similarly, when the eigenvalue -b is used, the eigenvalue equation reveals ιγ = β. So, if β = ι, γ = 1. The third eigenstate is therefore, after normalizing,
|b₃〉 ≐ 1 ⎛0⎞
√2 ⎜ι⎟
⎝1⎠
The complete set of eigenstates of the operator B̂ is
|b₁〉 ≐ ⎛1⎞ |b₂〉 ≐ 1 ⎛ 0 ⎞ |b₃〉 ≐ 1 ⎛0⎞
⎜0⎟ √2 ⎜ 1 ⎟ √2 ⎜ι⎟
⎝0⎠, ⎝-ι ⎠, and ⎝1⎠.
(𝗰) These eigenstates can be expressed as linear combinations of the eigenstates of Â, so they are shared eigenstates between these operators, and so this basis is simultaneously a basis of  and B̂.