Answer the following Q with stream of consciousness. Passage: In naval architecture, a transom is either the surface that forms the stern of a vessel or one of the many horizontal beams that make up that surface (e.g., the "wing transom", etc.). Transoms may be flat or curved and they may be vertical, raked forward, also known as a retrousse or reverse transom, angling forward (toward the bow) from the waterline to the deck, or raked aft, often simply called "raked", angling in the other direction. The bottom tip of the transom can be approximately on the waterline, in which case the stern of the vessel is referred to as a "transom stern", or the hull can continue so that the centreline is well above the waterline before terminating in a transom, in which case it is referred to as a "counter stern" or "cutaway stern."

Question: Based on this passage, where is the transom on a boat located?
To answer the above question, the relevant sentence is: In naval architecture, a transom is either the surface that forms the stern of a vessel or one of the many horizontal beams that make up that surface (e.g., the "wing transom", etc.). Therefore, the final answer is either the surface that forms the stern of a vessel or one of the many horizontal beams that make up that surface ( e.g. , the '' wing transom '' , etc . ).