[step:Construct local smooth frames for the kernel]Fix $x_0\in X$. Choose a vector bundle trivialization
\begin{align*}
\varphi:\pi^{-1}(U_0)&\to U_0\times\mathbb{R}^k
\end{align*}
over an open neighbourhood $U_0\subset X$ of $x_0$. For each $j\in\{1,\dots,n\}$, let
\begin{align*}
\sigma_j:U_0&\to\mathbb{R}^k
\end{align*}
be defined by $\varphi(s_j(x))=(x,\sigma_j(x))$. Define the smooth matrix-valued map
\begin{align*}
A:U_0&\to\mathbb{R}^{k\times n}
\end{align*}
by taking $\sigma_j(x)$ as the $j$-th column of $A(x)$.
Since $s_1(x_0),\dots,s_n(x_0)$ span $E_{x_0}$, the matrix $A(x_0)$ has rank $k$. Choose a permutation $P:\mathbb{R}^n\to\mathbb{R}^n$ of the standard coordinate basis such that the first $k$ columns of $A(x_0)P$ form an invertible $k\times k$ matrix. Composing the product-bundle trivialization over $U_0$ with the smooth bundle automorphism $\operatorname{id}_{U_0}\times P$ only relabels the fibre coordinates of $U_0\times\mathbb{R}^n$, so in the following local computation we replace $A$ by $AP$ and keep the name $A$ for the relabelled matrix. Define smooth matrix-valued maps $B:U_0\to\mathbb{R}^{k\times k}$ and $C:U_0\to\mathbb{R}^{k\times(n-k)}$ by writing
\begin{align*}
A(x)=\begin{pmatrix}B(x)&C(x)\end{pmatrix}.
\end{align*}
Because $\det B(x_0)\neq 0$ and $\det B:U_0\to\mathbb{R}$ is continuous, there exists an open neighbourhood $U\subset U_0$ of $x_0$ such that $\det B(x)\neq 0$ for every $x\in U$. Hence $B(x)$ is invertible for every $x\in U$. Define the cofactor matrix map $\operatorname{Cof}:\mathbb{R}^{k\times k}\to\mathbb{R}^{k\times k}$ by the usual polynomial cofactor formulas. Since $B$ is smooth, $x\mapsto \operatorname{Cof}(B(x))$ and $x\mapsto \det B(x)$ are smooth, and $1/\det B$ is smooth on $U$ because $\det B$ has no zero on $U$. The adjugate formula gives
\begin{align*}
B(x)^{-1}=\frac{1}{\det B(x)}\operatorname{Cof}(B(x))^\top,
\end{align*}
so the map $x\mapsto B(x)^{-1}$ is smooth on $U$.
We use the convention that when $n=k$, the set $\{1,\dots,n-k\}$ is empty, $\mathbb{R}^{n-k}=\mathbb{R}^0=\{0\}$, and an empty family is a basis of the zero vector space. For each $r\in\{1,\dots,n-k\}$, let $e_r\in\mathbb{R}^{n-k}$ denote the $r$-th standard basis vector, define the relabelled-coordinate kernel vector $\tilde v_r:U\to\mathbb{R}^n$ by
\begin{align*}
\tilde v_r(x)=\left(-B(x)^{-1}C(x)e_r,\ e_r\right),
\end{align*}
where we use the splitting $\mathbb{R}^n=\mathbb{R}^k\oplus\mathbb{R}^{n-k}$, and define the original-coordinate kernel vector $v_r:U\to\mathbb{R}^n$ by $v_r(x):=P\tilde v_r(x)$. Each $v_r$ is smooth. Moreover,
\begin{align*}
A(x)P^{-1}v_r(x)=A(x)\tilde v_r(x)=B(x)\left(-B(x)^{-1}C(x)e_r\right)+C(x)e_r=0.
\end{align*}
Therefore $(x,v_r(x))\in K$ for every $x\in U$ in the original product-bundle coordinates.
We now show that $v_1(x),\dots,v_{n-k}(x)$ form a basis of the original-coordinate kernel $\ker(A(x)P^{-1})$ for each $x\in U$. Let $a\in\mathbb{R}^n$, define $\tilde a:=P^{-1}a$, and write $\tilde a=(u,w)$ with $u\in\mathbb{R}^k$ and $w\in\mathbb{R}^{n-k}$. Then $A(x)P^{-1}a=0$ is equivalent to $A(x)\tilde a=0$, hence to $B(x)u+C(x)w=0$, and since $B(x)$ is invertible this is equivalent to
\begin{align*}
u=-B(x)^{-1}C(x)w.
\end{align*}
Writing $w=\sum_{r=1}^{n-k}w_r e_r$, where $w_r\in\mathbb{R}$ is the $r$-th coordinate of $w$, gives
\begin{align*}
a=P\tilde a=\sum_{r=1}^{n-k}w_r P\tilde v_r(x)=\sum_{r=1}^{n-k}w_r v_r(x).
\end{align*}
The vectors $v_1(x),\dots,v_{n-k}(x)$ are linearly independent because $P^{-1}v_1(x),\dots,P^{-1}v_{n-k}(x)$ have last $n-k$ coordinates equal to the standard basis vectors $e_1,\dots,e_{n-k}$. Thus they form a basis of $\ker(A(x)P^{-1})$, which is the kernel of the original local evaluation matrix.[/step]