If merolk existed would they have gills on their neck?

Question

I want to know if merfolk were real would they have gills on their neck.

Answer 1

It might make more sense to have gills on their ribs where their lungs would be.

But then again, why not on the neck, our noses are on our faces.

Answer 2

If not on their neck, then somewhere along the face. Maybe the cheeks, Behind the ears, like most other fish and such. But the neck is most proabable.