IPL shows a short round donut style filter that is high mounted, so the air filter cover faces up instead of forward, like most vertical Kohler cammand that are in the cylinder V.
Picture 1 and 3 top right corner next to the bolt hole is what looks like a burnt head gasket between the cylinder wall and the oil return passage for the head.
I'll pull it tomorrow and post some pics. Don't necessarily want to replace it if Head Gaskets and Valve cleanup is a solution.
Thanks again to all of you who reply with your knowledge on this matter.