If you can hear the whine in neutral it should be easier to troubleshoot. pop the hood and listen at the front accessory drive. Could be a power steering pump, alternator, AC compressor, idler bearing, tensioner...
If its the throw out bearing you probably will hear it louder from underneath the jeep near the bell housing.
you could take the serpentine belt off and run it for a short while to see if the whine goes away.