Place it at the end of a setup where someone has just made their case, then follow it with the awkward crickets sound effect to let the room react, or precede it with a shocked reaction for escalating disbelief.
關於此聲音
This 2.9-second clip is Patrick Star asking whether mayonnaise counts as an instrument, in his slow, earnest voice. It feels innocently absurd and instantly funny, because he treats a condiment as a serious musical option. It comes from SpongeBob SquarePants, from the Band Geeks marching-band episode where he asks Squidward.