In English there is no difference between 'Here is my cup' and 'My cup is here'. Either would be a correct translation of 'Моя чашка здесь', but you mark 'Here is my cup' wrong.
There is a slight difference in emphasis even in English, although we can equalize them with tone of voice. To learn a language though, it is important that the program know that you know which word is which, so I wouldn't switch it around just for the fun of it.
Without knowing precisely which is meant, how can we know which is the right one to use?
Sorry, but you are mistaken- 'is here' and 'here is' are by definition equivalent