And since the DIA and SPY own shares in mostly U.S. dividend paying companies, their dividends are mostly qualified. But some of the dividends in the SPY are not. You can look this up yourself using the tax data from the ETF provider.
Fractions are related to division because the top of the fraction is the numerator or the dividend of the fraction and the bottom of the fraction is the denominator or the divisor of the fraction. Minor edit?
We do the same thing with polynomial division. Since the remainder in this case is â7 and since the divisor is 3x + 1, then I'll turn the remainder into a fraction (the remainder divided by the original divisor), and add this fraction to the polynomial across the top of the division symbol. Then my answer is this: