Possible Clues:

• Audible inspiration for good idea
• Breathe noisily; clever dodge
• The trick is to whistle while you breathe
• Plan to make whistles?
• Struggle for breath - cunning plan
• Breathe with hoarse sound, or a clever idea
• Sound in trouble when articulating plan?
• Breathe hoarsely - it's a clever plan
• Strained inspiration to produce a joke
• Clever scheme