To take a neck measurement, place the measuring tape
a. tightly around the center portion of the neck.
b. loosely around the top of the neck, directly below the chin.
c. loosely around the base of the neck.
d. closely around the base of the neck.

To start off a is something you should not even think of doing because you can die, for b that's not a good spot as in there can be extra skin coming from the chin, for c you are getting close but as your neck goes to your torso it gets bigger, D is the correct answer as you would get the most accurate measurement its not to close to the chin or your torso.