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?
In a complex fraction, either the numerator, or the denominator, or both, is a fraction or a mixed number, corresponding to division of fractions. For example, and are complex fractions. To reduce a complex fraction to a simple fraction, treat the longest fraction line as representing division.