a/c filter on 2009 Lincoln MKX

Where is a/c filter? Is it easy to replace? How much do they cost?
My dealer want $55 to replace mine...I told him to take a hike.

Asked by for the 2009 Lincoln MKX
Can't find it in my diagrams. Hope you told him politely. Maybe you should buy one yourself and see if someone can show you where it goes. Probably fairly easy to replace.
If you want to find a specialist, here's a directory link for you: