"There is a new bank above the store."
Translation:Az üzlet fölött egy új bank van.
In nearly every Hungarian sentence, the Verb has to be placed near the Subject of the sentence.
In German: Eine neue Bank ist oberhalb des Geschäfts. Oberhalb des Geschäfts befindet sich eine Bank.
Also possible: Egy új bank, az üzlet fölött van. This is the classical sentence, like Duolingo liked it.
The fact that it is a new bank is an indication that it should have focus. You can imagine people wondering what is going to be above the store, so "above the store" would fall into the topic (first) part of the sentence, while the "new bank", the answer, would be the focus and be placed before the verb. In the other example, it could be in either order, depending upon whether the imagined question was "What is under the hotel?" or "Where is the bank?", of which the latter, I suspect, would be the more likely and corresponds to the answer you quoted. I hope this helps.