Your Tracker is a 4WD model, I hope. With the transfer case in neutral, it would not seem to make any difference what gear the tranny is in, since it is disconnected from the wheels anyway.
If it's a 2WD model, don't tow in second - you could blow the engine when you reach highway speeds.
My Trackers have been automatics and they are towed with the tranny in park and transfer case in neutral.
2004 American Tradition; 2014 Buick LaCRosse
Homebase in the Ocala Nat'l Forest near Ocala, FL