Place it as a reaction beat between a claim of illness and the reply that calls it out, then follow it with Law and Order Dun Dun to make the excuse feel like a courtroom reveal, and keep Dry Fart for a later gross-out beat rather than stacking it straight after.
このサウンドについて
This is a short cough clip lasting about 3.7 seconds, with no words attached. It feels awkward and a little gross, the kind of sound that makes a fake illness claim land as a joke instead of an excuse, and it works as a pointed reaction because a cough needs no explanation.