Location of Oil Filter on M104 Engine
Its at the rear top of the engine block, a little to the right as you face the firewall. Down under some hoses. Just enough room to reach in by hand or with with a filter wrench to loosen and extract the old filter element. Procedure is to loosen the cap of the filter container completely and raise the element up slightly (It's snapped into the underside of the cap.) Once the oil has drained from the pan, the filter element will be relatively free of oil and can be lifted out. Remove the old element, replace the rubber o-ring on the cap and snap in a new filter element. Replace cap, o-ring and element into container, tighten down to suit but not too much. Put the plug in the pan and add oil.
That will be $100, please!