Place it immediately after the visual punchline, before cutting to the reaction close-up. Start the sequence with the SpongeBob Fail sound for a botched attempt, then let this clip carry the response, and finish on a plain freeze frame for the caption.
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This is a vocal laugh stretched into one playful 'gulmeee' burst lasting about three seconds. The voice is amused and over the top rather than polite, which gives listeners a silly, contagious feeling like they are in on a joke that keeps getting funnier the longer it goes.