engine whining noise...

So I took a video to demonstrate what my problem is...

Subaru EJ251 knocking and whining - YouTube

The engine started developing the whining noise about a month ago...

I have tried to take off the accessory belt and AC belt but the whining is still there.

The motor has 10,4000 mile on it right now...

I'm guessing it's a bearing noise... maybe a timing belt pully bearing?
Any thoughts?