I have a 39K and you DO NOT have to remove the bed!!!
The panel to the rear of the bed and in front of the closet is the location for the access panel to the top of the engine.
To remove, you have to find two sets of two screws just under the lip of rug covered panel, (or top step if you wish to call it that). One set is a couple of inches from the end that abutts the closet, the second set is about 10 inches further around. You may have to poke around a bit because the screws may be buried in the carpet pile.
After you've removed the screws, get two long screwdrivers and work the rug covered panel up from the corner that is on the driver side rear. Using the two screwdrivers, the panel will lift slowly and you work around, lift the panel up from the closet side until it is a couple of inches up and then wiggle/slide it out towards the passenger side. It is a very hard process, the panel it a very tight fit, but with a little patience, it will come out.
Lift off the panel and you'll see it covers an black metal panel held down by about 6-8 bolts. Remove these bolts and this panel will lift off exposing the top of the engine and the filter. While this is off, go ahead and lube the exhaust brake with exhaust brake lube available from Camping World and problably other good RV dealers.
You reverse the process and will have a fight to get the rug covered panel back in place. It is so tight, I left out the hold down screws, can't see it falling out. I have heard that if you take a dremel tool and cut a groove down the underside of the rug panel (from driver's side topassenger's side)you can fold the panel enough to make removal easier. I'm going to look into that.
Please note that all the good folks that replied have the 36G floorplan that does indeed have the access under the bed, but the 39K does not. I don't want to see you remove your bed for no reason.
Best Regards!