Place it at the end of a failed stunt, once the visual gag has already peaked. Open with the SpongeBob Fail Sound Effect to set up the failed moment, then use this clip next, and finish with the Vine Boom Sound Effect to underline the ending.
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This short clip, just under four seconds long, pairs a drawn-out, forceful fart with a deep sigh straight afterwards. The sudden shift from crude noise to calm release makes it funny in a gross, instantly familiar way, like the relief of finally letting go after holding it in. It works as a quick gag on its own, with the sigh landing as the payoff.