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?
Next, enter the whole number, numerator and denominator of the divisor, and then click the Calculate Fraction Division button. Note that for the dividend or the divisor you can either enter a whole number only, a mixed number, or a fraction only. The dividing fractions calculator will automically detect which type you entered. Mouse over the blue question marks for a further explanation of each entry field.