$K_{i}^{loc}(\mathbb{C})$, $i = 0, 1$

In this article we compute the {\em local algebraic $K$-theory}, $i = 0, 1$, of the algebra of complex numbers $\mathbb{C}$ endowed with the trivial filtration, i.e. $\mathbb{C}_{\mu}= \mathbb{C}$, for any $\mu \in \mathbb{N}$; {\em local algebras} and {\em local} algebraic $K^{loc}_{i}$-theory were introduced in \cite{Teleman_arXiv_IV}. \par Theorem 3 states the result. \par This case corresponds in the simplest case to the Alexander-Spanier {\em local $K$-theory} over the point. \par This article is part of a comprehensive program aimed at re-stating the index theorem, see \cite{Teleman_arXiv_III}. Other articles in this series are \cite{Teleman_arXiv_IV}, \cite{Teleman_arXiv_I}, \cite{Teleman_arXiv_II}.