; (B) an electronic point of contact specific to matters involving harms to a minor; and (C) confirmation of the receipt of such a report and, within the applicable time period described in paragraph (2), a substantive response to the individual that submitted the report. (2) Timing A covered platform shall establish an internal process to receive and substantively respond to such reports in a reasonable and timely manner, but in no case later than— (A) 10 days after the receipt of a report, if, for the most recent calendar year, the platform averaged more than 10,000,000 active users on a monthly basis in the United States; (B) 21 days after the receipt of a report, if, for the most recent calendar year, the platform averaged less than 10,000,000 active users on a monthly basis in the United States; and (C) notwithstanding subparagraphs (A) and (B), if the report involves an imminent threat to the safety of a minor, as promptly as needed to address the reported threat to safety. (d) Advertising of illegal products A covered platform shall not facilitate the advertising of narcotic drugs (as defined in section 102 of the Controlled Substances Act ( 21 U.S.C. 802 )), tobacco products, gambling, or alcohol to an individual that the covered platform knows is a minor. (e) Rules of application (1) Accessibility With respect to safeguards and parental tools described under subsections (a) and (b), a covered platform shall provide— (A) information and control options in a clear and conspicuous manner that takes into consideration the differing ages, capacities, and developmental needs of the minors most likely to access the covered platform and does not encourage minors or parents to weaken or disable safeguards or parental tools; (B) readily accessible and easy-to-use controls to enable or disable safeguards or parental tools, as appropriate