If you are saying what the money or time was spent on, i.e., the activities engaged in, use the -ing form. If you are telling why the money or time was spent, i.e., the purpose for the spending, use the infinitive form. In some cases you can interpret the thought as both the activity and the purpose, so either one can be used. We spent a lot of money advertising last year. (We spent a lot of money in the course of doing advertising activities.) We spent a lot of money (in order) to advertise last year. (We spent a lot of money for the purpose of doing advertising.) I would not use spend with efforts. I would use expend. He expended a great deal of effort [to help me / helping me]. https://www.englishforums.com/English/SpendMoneyDoing/zxdbd/post.htm 101年学测考古题。 Although Mr. Chen is rich, he is a very stingy person and is never willing to spend any money to help those who are in need. -- Practice doesn't necessarily make perfect, but it makes permanent. Premature practice (practice beyond the learner's competence) or practice without error correction makes imperfection permanent. --

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