If working circular, I cast on 260 sts. If working flat, I cast on 130 sts. Since 35 sts is an odd number, I'm going to round up the neck one stitch to 21 sts. 14 sts that I'm going to divide by 2 because I need to shape both sides of neck. These seven stitches can be decreased out any way that you want depending mostly on style.
Most V necks start at the same point as the armhole, occasionally slightly below.
Since we have 35 sts, the center stitch can be placed on a holder and used as a design element when doing the ribbing. That means that we have 14 stitches on each side of the center stitch to decrease away. Decrease at neck edge every third row. Mostly I don't like finishing and this is a great way to finish the shoulders off. This works for me.