Considering $l^\infty(X)$ as a C* algebra, how to show that the maximal ideal is $S(X) = \beta X$

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I have read in a few sources that 'it is clear to see that' or 'it is well known that' the maximal ideal of $l^\infty (X)$ is $\beta X$ (i,e,e the space of all ultrafilters on X). But I cannot see why!