Using numpy and pandas:

Create series from the following two dictionaries:

$\{\text{'}$A$\text{'}$: $\text{'}$a$\text{'},\text{'}$B$\text{'}$: $\text{'}$b$\text{'},\text{'}$C$\text{'}$: $\text{'}$c$\text{'}\}$

$\{\text{'}$A$\text{'}$: $1,\text{'}$B$\text{'}$: $2,\text{'}$C$\text{'}$: $3\}$

Then create a dataframe from those series to obtain the following:

lowercase numbers

A a $1$

B b $2$

C c $3$