Well, to find out you can first factor the two and see what primes they have in common to find their greatest common factor (gcf):
110 264
/ \ / \
11 10 4 66
/ \ / \ / \
5 2 2 2 6 11
/ \
3 2
The primes they have in common are 11 and 2. therefore, their greatest common factor (gcf) is 22. This means we can divide both of the numbers by it to get the fractions smallest form:
110/22 = 5
264/22 = 12
The smallest reduced fraction is 5/12.
