I am not sure if you are looking answer in one sql. Below I have done in two steps and used case when for step 1.
proc sql;
create table Grocery_coupons_category
as
select Customer_id
,case when spending < 100 then 'Below 100'
when spending between 100 and 200 then '100 - 200'
else 'Above 200'
end as Customer_category
from Grocery_coupons;
create table Customer_count_category_wise
as
select Customer_category
, count(distinct customer_id)
from Grocery_coupons_category
group by Customer_category;
quit;
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