Company: GDV-PK
Filing Date: 2025-08-08
Form Type: N-14
Source: 0001829126-25-006008
Chunk: 22

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-08-08
Form: N-14
Chunk 22
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idends on Preferred Shares were not included in the example calculation, the expenses for the 1-, 3-, 5-, and 10-year periods in the table above would be as follows (based on the same assumptions as above): $13, $40, $70, and $153 for Dividend Trust and $17, $51, $89, and $193 for Preferred Trust.

<div align='center'>14

PRO FORMA STATEMENT OF ASSETS AND LIABILITIES</div>

The following unaudited pro forma statement of assets and liabilities of Dividend Trust and Preferred Trust assumes that the Distribution occurred as of July 25, 2025, that the spin-off was at a rate of one Preferred Trust Common Share for every twenty Dividend Trust Common Shares resulting in 4,430,489 Preferred Trust Common Shares outstanding and that the assets contributed to Preferred Trust were valued at fair market value.

<div align='center'>As of July 25, 2025</div>

| Dividend Trust |               |     |                                                            |     | Pro Forma      
 Dividend Trust |               |     | Pro Forma       
 Preferred Trust |             |
|                |               |     | Assets:                                                    |     |                |               |     |                 |             |
|                | 3,140,629,631 |     | Investments, at value                                      |     |                | 3,040,629,631 |     |                 | 100,000,000 |
|                |     4,458,439 |     | Cash and other assets                                      |     |                |     4,458,439 |     |                 |           0 |
|                | 3,145,088,070 |     | Total Assets                                               |     |                | 3,045,088,070 |     |                 | 100,000,000 |
|                |     5,428,515 |     | Liabilities                                                |     |                |     5,428,515 |     |                 |           0 |
|                |   484,434,400 |     | Preferred Stock                                            |     |                |   484,434,400 |     |                 |           0 |
|                | 2,655,225,155 |     | Net Assets Attributable to Common Shareholders             |     |                | 2,555,225,155 |     |                 | 100,000,000 |
|                |