Function CalculateFraction(ByVal Numerator As Double, ByVal Denominator As Double) As Double
If Denominator = 0 Then
CalculateFraction = 0
Else
CalculateFraction = Numerator / Denominator
End If
Return CalculateFraction
End Function

Now insert the following expression into the desired textbox and format according:
=Code.CalculateFraction(Fields!Numerator.Value, Fields!Denominator.Value)
You could also use the following IIF expression:
=IIF(Fields!Denominator.Value = 0, 0, Fields!Numerator.Value / IIF(Fields!Denominator.value = 0, 1, Fields!Denominator.Value))
But the best thing about using the Embedded Code it's easier to use and reusable.