The mass of the unknown liquid is not 88.42g, although you will need that value (88.42) to find the mass of the unknown liquid. For the volume of the unknown liquid, again, if you have a cup with a certain volume, and you fill it with some liquid, then their volumes have to be the same. After all, in the real world, this is how you would measure volume of a liquid, using a container with a known volume (like a bucket that can hold a gallon, or a graduated cylinder with marks for volume).