[step:Prove (3) for normal $x$ by reducing $(\lambda - x)$-invertibility to $(\bar\lambda - x^*)(\lambda - x)$-invertibility]Now let $B$ be a unital $C^*$-subalgebra of $A$ and $x \in B$ normal. Fix $\lambda \in \mathbb{C}$. Define the auxiliary element
\begin{align*}
\eta_\lambda := (\bar\lambda \cdot 1 - x^*)(\lambda \cdot 1 - x) \in B.
\end{align*}
We verify $\eta_\lambda$ is Hermitian:
\begin{align*}
\eta_\lambda^* = (\lambda \cdot 1 - x)^* (\bar\lambda \cdot 1 - x^*)^* = (\bar\lambda \cdot 1 - x^*)(\lambda \cdot 1 - x) = \eta_\lambda,
\end{align*}
using $((\bar\lambda \cdot 1 - x^*))^* = \lambda \cdot 1 - x$ (the involution is conjugate-linear and squares to the identity), and that $\bar\lambda \cdot 1 - x^*$ commutes with $\lambda \cdot 1 - x$ because $x$ and $x^*$ commute (normality). Indeed, $(\bar\lambda - x^*)(\lambda - x) = \lambda \bar\lambda - \bar\lambda x - \lambda x^* + x^*x$ and similarly $(\lambda - x)(\bar\lambda - x^*) = \lambda \bar\lambda - \lambda x^* - \bar\lambda x + x x^*$; these agree iff $x^* x = x x^*$, which is the normality hypothesis.
We now claim:
\begin{align*}
\lambda \cdot 1 - x \in G(A) \iff \eta_\lambda \in G(A), \tag{$\star$}
\end{align*}
where $G(A)$ denotes the group of invertible elements of $A$, and similarly with $A$ replaced by $B$.
$(\Rightarrow)$ If $\lambda - x \in G(A)$, then so is its adjoint $\bar\lambda - x^* = (\lambda - x)^*$ (because invertibility is preserved by the involution: $(y^{-1})^* = (y^*)^{-1}$). The product of two invertibles is invertible, so $\eta_\lambda = (\bar\lambda - x^*)(\lambda - x) \in G(A)$.
$(\Leftarrow)$ Suppose $\eta_\lambda \in G(A)$, with inverse $\eta_\lambda^{-1} \in A$. Then
\begin{align*}
\eta_\lambda^{-1} \cdot (\bar\lambda - x^*) \cdot (\lambda - x) = 1.
\end{align*}
This exhibits $u := \eta_\lambda^{-1}(\bar\lambda - x^*)$ as a left inverse of $\lambda - x$. Symmetrically, since $x$ is normal, the elements $\lambda - x$ and $\bar\lambda - x^*$ commute, so $\eta_\lambda = (\bar\lambda - x^*)(\lambda - x) = (\lambda - x)(\bar\lambda - x^*)$, and the same $\eta_\lambda^{-1}$ gives
\begin{align*}
(\lambda - x) \cdot (\bar\lambda - x^*) \cdot \eta_\lambda^{-1} = 1,
\end{align*}
exhibiting $v := (\bar\lambda - x^*)\eta_\lambda^{-1}$ as a right inverse of $\lambda - x$. By the standard Banach algebra fact that having a left and a right inverse forces the two to coincide and to be the (two-sided) inverse, $\lambda - x \in G(A)$ with inverse $u = v$.
The same argument applies verbatim with $A$ replaced by $B$ (since $x, x^* \in B$, $\eta_\lambda \in B$, and inverses computed within $B$ are also inverses in $A$).
Now apply $(\star)$ in both algebras and the Hermitian case (Step 3) to $\eta_\lambda$ (verified hypothesis: $\eta_\lambda \in B$ is Hermitian; $B$ is a unital $C^*$-subalgebra of $A$):
\begin{align*}
\eta_\lambda \in G(A) \iff \eta_\lambda \in G(B), \tag{Step 3 applied to $\eta_\lambda$}
\end{align*}
where the equivalence comes from $\sigma_A(\eta_\lambda) = \sigma_B(\eta_\lambda)$, i.e.\ $0 \in \sigma_A(\eta_\lambda) \iff 0 \in \sigma_B(\eta_\lambda)$, i.e.\ $\eta_\lambda$ is non-invertible in $A$ iff non-invertible in $B$. (The case $\lambda = 0$ corresponds to $\eta_0 = x^* x$ being non-invertible.)
Combining the equivalence above with $(\star)$ in both algebras:
\begin{align*}
\lambda - x \in G(A) \iff \eta_\lambda \in G(A) \iff \eta_\lambda \in G(B) \iff \lambda - x \in G(B).
\end{align*}
Equivalently, $\lambda \in \rho_A(x) \iff \lambda \in \rho_B(x)$, where $\rho$ denotes the resolvent set. Taking complements in $\mathbb{C}$, $\sigma_A(x) = \sigma_B(x)$.[/step]