[guided]The point of this step is not merely to compare the finite tuples $b$ and $c$; we must also build the elementary correspondence between the algebraic closures generated by those tuples. This avoids using an unnamed map between $\operatorname{acl}^M(A_M\cup b)$ and $\operatorname{acl}^N(A_N\cup c)$ before such a map has been constructed.
Fix distinct basis elements $b_1,\dots,b_n\in B$. For each $i\in\{1,\dots,n\}$, define $c_i:=f(b_i)\in C$. We prove by induction on $n$ that there is an elementary bijection
\begin{align*}
h_b:\operatorname{acl}^M(A_M\cup\{b_1,\dots,b_n\})&\to \operatorname{acl}^N(A_N\cup\{c_1,\dots,c_n\})
\end{align*}
extending $g$ and sending each $b_i$ to $c_i$.
For $n=0$, the algebraic closures are $A_M$ and $A_N$, and the required map is exactly the elementary bijection $g:A_M\to A_N$ from the theorem statement.
Assume the construction has been made for $b_1,\dots,b_n$. Thus we have an elementary bijection
\begin{align*}
h_n:E_M&\to E_N,
\end{align*}
where
\begin{align*}
E_M&:=\operatorname{acl}^M(A_M\cup\{b_1,\dots,b_n\}),\\
E_N&:=\operatorname{acl}^N(A_N\cup\{c_1,\dots,c_n\}).
\end{align*}
Now choose $b_{n+1}\in B\setminus\{b_1,\dots,b_n\}$ and define $c_{n+1}:=f(b_{n+1})$. Since $B$ is algebraically independent over $A_M$, the element $b_{n+1}$ is not in $E_M$. Since $C$ is algebraically independent over $A_N$, the element $c_{n+1}$ is not in $E_N$.
We now use strong minimality over the already constructed algebraically closed domains. By the [unique generic type over algebraically closed sets in a strongly minimal theory](/page/Strongly%20Minimal%20Theory), if $E$ is algebraically closed in a model of a strongly minimal theory, then there is a unique non-algebraic complete $1$-type over $E$. Indeed, let $\varphi(x,e)$ be an $\mathcal L$-formula with parameter tuple $e$ from $E$. Strong minimality says that the definable set $\varphi(M,e)$ is finite or cofinite. If it is finite, then every element satisfying $\varphi(x,e)$ is algebraic over $E$, so no element outside $\operatorname{acl}(E)$ satisfies it. If it is cofinite, then the complement is finite and therefore algebraic over $E$, so every element outside $\operatorname{acl}(E)$ satisfies $\varphi(x,e)$. Thus an element outside $\operatorname{acl}(E)$ has its complete type over $E$ determined solely by which definable subsets are cofinite.
Apply this with $E=E_M$ and $E=E_N$. Because $h_n:E_M\to E_N$ is elementary, it sends each formula over $E_M$ to the corresponding formula over $E_N$ and preserves whether the corresponding definable set is finite or cofinite. Since $b_{n+1}\notin E_M$ and $c_{n+1}\notin E_N$, the two elements realize corresponding unique non-algebraic types over these algebraically closed domains. Therefore the map
\begin{align*}
h_n\cup\{(b_{n+1},c_{n+1})\}:E_M\cup\{b_{n+1}\}&\to E_N\cup\{c_{n+1}\}
\end{align*}
is elementary.
It remains to pass from the elementary map on $E_M\cup\{b_{n+1}\}$ to the algebraic closures generated by this domain. The claim on matching algebraic closures applies with $D=E_M$, $D'=E_N$, $u=h_n$, $a=b_{n+1}$, and $a'=c_{n+1}$. We have already checked that $h_n\cup\{(b_{n+1},c_{n+1})\}$ is partial elementary, and $E_M,E_N$ are algebraically closed by their definitions as algebraic closures. The claim therefore gives an elementary bijection
\begin{align*}
h_{n+1}:\operatorname{acl}^M(E_M\cup\{b_{n+1}\})&\to \operatorname{acl}^N(E_N\cup\{c_{n+1}\})
\end{align*}
extending $h_n\cup\{(b_{n+1},c_{n+1})\}$. This completes the induction and constructs the required elementary bijection on the algebraic closures.[/guided]