It is a math thing. My brother, the math teacher, would say "of course it is hard. It is a compound fraction." I would add this is another example of dividing and adding the invisible. Music and math. Always together.
There is some work to do ahead of time. Teach subdivision first. Whatever counting system you use, make sure they have a good handle on the eighth notes and tying them together.
For your visual learners, the cursor in SmartMusic shows the beat and the note change to the eighth note. Not only can you follow the cursor for the notes, you get the beats as well. I pointed this out on the big monitor to the kids and I got a few more kids saying, "oh, I get it!"
Worth a look, Hope this helps you.
