Q. So, what happened to line 3a amount? How is it considered or will it be considered?
A. It goes to line 2 of the Qualified Dividends and Capital Gain Tax Worksheet, where is used to calculate your income tax based on long term capital gains rate.
You seem to be expecting to see the qualified dividends somehow broken away from your total and adjusted gross income on form 1040. It doesn't work that way.
