It sounds like you're referring to a specific financial statement or tax situation. However, I'll try to provide some general guidance. Typically, in a financial statement, liabilities represent the amounts you owe to others. Your income (or loss) and liabilities are separate components of your financial position. If you have a loss of $5,792 for book purposes, it generally indicates that your expenses exceeded your revenue for the year but doesn't automatically equal your liabilities. However, in certain situations, income (or loss) may affect your liabilities. For example, if you have a loan that's tied to your income or your income is required to meet specific debt covenants, your income (or loss) could influence your liabilities. But it's not a direct correlation where income equals liabilities. To provide a more accurate answer, I would need more information about your specific circumstances. It's also important to remember that tax situations can be complex and might require the assistance of a tax professional who can better understand your personal situation.