Knowing that R is a commutative ring and R[X] is a free R-module.
It seems obvious because any R-module can be written as quotient of a free R-module and any of its submodules.
As R[X²] is a submodule of R[X] over R, then it is an ideal of R.
It turn to simply show a bijective homomorphism, but I encounter problems describing the elements in this relations.