Place it at the very end of a reaction sequence as the closing line, after a fail sound or a disappointed reaction. Follow a clip like We Do Not Care first for attitude, then let this one settle the verdict.
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A very short voice clip of someone flatly saying 'it is what it is' in about a second and a half. It lands with deadpan resignation, the sound of giving up the argument and accepting a bad or weird outcome exactly as it is, without anger or surprise.