Remove neck and giblets (including heart) save liver for stuffing.
Chop the neck into a few smaller pieces with a meat cleaver. (It’s kind of fun to do) Brown neck and giblets in a large saucepan. When brown add water and at least a cup of white wine. One onion, quartered, two cloves of garlic, a couple of bay leaves and any other herbs you like and boil covered for a longish time. I skim the foam off the top for clarity but it isn’t necessary if you don’t want to. I used to salt and pepper the broth but with brining of the bird it isn’t necessary. You can strain it when it is done to make the gravy effort easier.
When bird is done place roasting pan on two burners. Scrape any good stuff off the bottom and remove excess fat (not all of it). Turn burners to low and when oil begins to bubble add flour to the pan gradually, stirring it in constantly and incorporating the drippings. When the flour has absorbed the oil keep stirring until completely smooth. You will see it thicken a bit as you stir. Start to slowly add the broth while stirring constantly. Gravy will begin to thicken more each time you add broth. If you run out of broth while the gravy is still thickening you can add water until it stops thickening. It takes some time to make that happen so be patient. Chop the gizzards up and add to the gravy and stir them in.
When done taste the gravy to see if it needs seasoning (it shouldn’t but be sure). It should be nice and brown but if not a little Kitchen Bouquet will brown it nicely. It’s important to cook gravy well so the flour is really cooked. The first time may seem like a big job but once it is burned into your memory it will go faster and seem easier.