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?
Division is ..... splitting into equal parts or groups. It is the result of fair sharing. Division has its own special words to remember. Let's take the simple question of 22 divided by 5. The answer is 4, with 2 left over. Here we see the important words: Which can also be in this form: A Fraction is ..... part of a whole.