Is coffee a harmful drug?

[Minoo]

Business English Lesson, Advanced Level

ESL/EFL Test #164 "Corporate Taxation", question 4

The federal tax is levied at three different rates on different ......... of income: 15 percent on taxable income under $50,000; 25 percent on income between $50,000 and $75,000; and 34 percent on income above that.

(a) brackets
(b) components
(c) portions
(d) segments

Business English Lesson, Advanced Level

ESL/EFL Test #164 "Corporate Taxation", answer 4

The federal tax is levied at three different rates on different brackets of income: 15 percent on taxable income under $50,000; 25 percent on income between $50,000 and $75,000; and 34 percent on income above that.

Correct answer: (a) brackets
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Hello

Could I ask you what is the grammatical error in this sentence?Why?Would you please explain it to me and correct it?

Although caffeine is amoderately habit-forming drug,cofee is not construed as harmfully to the

average adult.

Truly Yours

Minoo

[Mister Micawber]

Besides the spelling mistakes, it should read 'harmful'.
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Native English teacher at Mister Micawber's