Place it at the cutaway when the character leaves frame, then follow with the fart echo button for the off-screen payoff and a dry fart button as the final tag. Keep it after the setup line so the edit reads as cause and effect in order.
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This is a 7-second clip of Homer Simpson dealing with a WC situation, built around his familiar panicked vocal reactions. It feels awkward and gross-out funny, the kind of embarrassed urgency you get when a bathroom trip goes wrong in front of everyone. The humour comes from recognition rather than surprise.