Where Is The Starter Relay Located?

First off I have a manual 1990 subura legacy wagon that will not start. It is not the battery and I have replaced the starter. Since it is a manual I can bump start it and it will run just fine until I turn it off. It does not even try to crank over. When I turn the key there is only a click sound, that seems to be coming from, under the dashboard or in front of the steering column somewhere. A friend of my husband's was able to get it started. I think he bypassed the ignition. He told me that I could have my car running again if he put in a push button to start the car. I would rather not do this if I don't have to. Where is the relay located and how do I get to it? Is there any way I can test it before buying a new one? Thank you for your time and have a nice day.