Estimate drift and diffusion of geometric brownian motion non parametric approach

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I am using the following article: http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.7.274&rep=rep1&type=pdf (pages 8-10) to construct non parametric approximations to drift, $\mu$ and diffusion, $\sigma$ for geometric brownian motion.

Let $X_t$ be an Ito process:

$$dX_t = a(t, X_t)dt + b(t, X_t)dB_t$$

Our case of interest is geometric brownian motion, that is when $a(t, X_t) = \mu X_t$ and $b(t, X_t) = \sigma X_t$.

In the article the infinitesimal generator is used to construct approximations for $\mathbb{E}[f\left(t + \Delta t, X_{t + \Delta t}\right)]$.

$$\mathcal{L}f(t, x) = \frac{\partial f(t, x)}{\partial t} + \frac{\partial f(t, x)}{\partial x}a(t, x) + \frac{1}{2}\frac{\partial^2 f(t, x)}{\partial x^2}b^2(t, x)$$

For example, of order 1: \begin{equation} \label{approx} \mathcal{L}f(t, X_t) = \frac{1}{\Delta t} \mathbb{E}[f\left(t + \Delta t, X_{t + \Delta t}\right) - f(t, X_t)] + \mathcal{O}(\Delta t) \end{equation}

As we want to approximate $a(t, X_t) = \mu X_t$ and $b(t, X_t) = \sigma X_t$ we can choose:

$$f_a(t, x) = x$$ $$f_b(t, x) = (x - X_t)^2$$

Such that by the definition of infinitesimal generator:

$$\mathcal{L}f_a(t, x) = a(t, x)$$ $$\mathcal{L}f_a(t, X_t) = a(t, X_t)$$

$$\mathcal{L}f_b(t, x) = 2(x - X_t)a(t, x) + b^2(t, x)$$ $$\mathcal{L}f_b(t, X_t) = b^2(t, x)$$

Using (\ref{approx}) the values of $f_a$, $\mathcal{L}f_a$ and $f_b$, $\mathcal{L}f_b$:

$$a(t, X_t) = \frac{1}{\Delta t} \mathbb{E}[X_{t + \Delta t} - X_t] + \mathcal{O}(\Delta t)$$ $$b^2(t, X_t) = \frac{1}{\Delta t} \mathbb{E}[\left(X_{t + \Delta t} - X_t\right)^2] + \mathcal{O}(\Delta t)$$

For a GBM $a(t, X_t) = \mu X_t$ and $b(t, X_t) = \sigma X_t$:

$$\mu X_t = \frac{1}{\Delta t} \mathbb{E}[X_{t + \Delta t} - X_t] + \mathcal{O}(\Delta t)$$ $$\sigma^2 X_t^2= \frac{1}{\Delta t} \mathbb{E}[\left(X_{t + \Delta t} - X_t\right)^2] + \mathcal{O}(\Delta t)$$

But I don't understand how to get the two constant values for $\mu$ and $\sigma$. I need them to generate samples from the analytical solution for GBM.