Final answer:
At Tier 3, Wise Spending grants 2 experience points and 4 gold upon refreshing your Shop, and the 1/20/22 update indeed added the benefit of granting 4 gold.
Step-by-step explanation:
The effect of Wise Spending at Tier 3 is that it allows you to gain 2 experience points when you refresh your Shop and grants you 4 gold. With the update on 1/20/22, Wise Spending did indeed introduce changes; now it also grants 4 gold. Therefore, the correct answer reflecting the effect of Wise Spending at Tier 3 after the update on 1/20/22 is that it continues to grant 2 experience points and now also grants an additional 4 gold when you refresh your Shop.