Like in golf, you play it as it lies. Oftentimes they'll go down in brush where you can't get a clean neck or lung shot and you have to take what you can get. I've dispatched them with lung, neck, and head shots. If I have the shot, high in the neck works great because it's mostly spine. If you hit the spine, it's all over. Low in the neck can be a problem because there's a lot there that is NOT spine. It's muscle, windpipe, etc. Most likely you'll kill it but not immediately. From the side, between the eye and ear is good but don't expect to have much left for a taxidermist to work on.
A close up shot with a scoped rifle can be tricky for a couple reasons. For one, the scope sits higher than the barrel and you need to compensate. For another, most scopes don't focus that close and you can't see the animal clearly. I highly recommend trying a few 5 yd shots at paper to see what it'll do.
The best kill shot I know is one that I use when I butcher our goats - from the rear right at the back of the skull. I take out the top vertebra and the bullet continues on in to the brain. I've been able to use that shot on a couple game animals but you usually won't get the right angle.
