Either end will do. You are doing what I thought you might be doing, and in large buildings the concept of "earth" is a bit variable, so keeping audio and earth separate is a wise thing to do. I'd put the transformer at the receiving end, but one at each end even better. Desk line outputs are quite hardy and so will drive line quite happily over the cat5, with the transformer just cleaning the earth at the receiving end. Neutrik make nice line transformers which have affordability on their side, as such things go. If quality not so important then Jaycar MA1512 just fine, and I use something even cheaper and nastier on my stage relay box. The only thing with transformers is they can saturate, and generally, cheap transformers saturate before more expensive transformers, particularly lower frequencies, so trade level for LF response and distortion, or buy more expensive transformers. Compare the Neutrik NTE1 and NTL1 specifications for level, -3dB versus +19dB at 50Hz, so if you want to transmit 30Hz you'll need a lower level again. Apply HPF for 75hz, and the handle-able levels go up. E2A - with balanced and transformers, you can use all four pairs.