After 5: $\{\mathrm{a}\}$ is live (given).
After 4: To compute $\mathrm{a=c+b}$, we need $\mathrm{c}$ and $\mathrm{b}$. So $\{\mathrm{c}, \mathrm{b}\}$ are live.
After 3: To compute $\mathrm{c}=\mathrm{a}+\mathrm{b}$, we need $\mathrm{a}$ and $\mathrm{b}$. However, $\mathrm{b}$ is also needed for the later instruction (line 4). So $\{\mathrm{a}, \mathrm{b}\}$ are live.
Immediately after statement 2, we need both $\mathrm{a}$ and $\mathrm{b}$ to satisfy the requirements of statements 3 and 4 .
The live set is $\{\mathrm{a}, \mathrm{b}\}$.