University can be used for Teaching. you are likely to find Student in/at/on University. Student is related to Punishment. Punishment is related to Bad. 
Tax is related to Return. Return is related to Back. Back is related to Chest. 
Teaching <--UsedFor-- University <--AtLocation-- Student <--RelatedTo--> Punishment <--RelatedTo--> Bad 
Tax <--RelatedTo--> Return <--RelatedTo--> Back <--RelatedTo--> Chest 