#include <bits/stdc++.h>
using namespace std;
const long long INF = 1 << 28;
const long long LINF = 1ll << 61;
inline long long getnum() {
  register long long r = 0;
  register bool ng = 0;
  register char c;
  c = getchar();
  while (c != '-' && (c < '0' || c > '9')) c = getchar();
  if (c == '-') ng = 1, c = getchar();
  while (c != ' ' && c != '\n') r = r * 10 + c - '0', c = getchar();
  if (ng) r = -r;
  return r;
}
template <class T>
inline void putnum(T x) {
  if (x < 0) putchar('-'), x = -x;
  register short a[20] = {}, sz = 0;
  while (x > 0) a[sz++] = x % 10, x /= 10;
  if (sz == 0) putchar('0');
  for (int i = sz - 1; i >= 0; i--) putchar('0' + a[i]);
}
inline void putsp() { putchar(' '); }
inline void putendl() { putchar('\n'); }
inline char mygetchar() {
  register char c = getchar();
  while (c == ' ' || c == '\n') c = getchar();
  return c;
}
int n, k;
int a[511];
bool dp[511][511];
vector<int> v;
int main() {
  n = getnum(), k = getnum();
  for (int i = 1; i <= n; i++) a[i] = getnum();
  dp[0][0] = 1;
  for (int i = 1; i <= n; i++) {
    for (int t1 = 500; t1 >= 0; t1--) {
      for (int t2 = 500; t2 >= 0; t2--) {
        if (t1 + a[i] <= 500) dp[t1 + a[i]][t2] |= dp[t1][t2];
        if (t2 + a[i] <= 500) dp[t1][t2 + a[i]] |= dp[t1][t2];
      }
    }
  }
  for (int i = 0; i <= k; i++)
    if (dp[i][k - i]) v.push_back(i);
  putnum(v.size()), putendl();
  for (int i = 0; i < v.size(); i++) putnum(v[i]), putsp();
  return 0;
}
