#include <bits/stdc++.h>
#pragma GCC optimize("Ofast")
#pragma GCC target("avx,avx2,fma")
#pragma GCC optimization("unroll-loops")
using namespace std;
using namespace chrono;
template <typename Arg1>
void __f(const char* name, Arg1&& arg1) {
  cout << name << " : " << arg1 << "\n";
}
template <typename Arg1, typename... Args>
void __f(const char* names, Arg1&& arg1, Args&&... args) {
  const char* comma = strchr(names + 1, ',');
  cout.write(names, comma - names) << " : " << arg1 << " | ";
  __f(comma + 1, args...);
}
long long int advceil(long long int num, long long int den) {
  return (num % den == 0 ? num / den : num / den + 1);
}
long long int lstbt(long long int val) {
  long long int msk = val & (val - 1);
  return log2(val ^ msk);
}
long long int modmul(long long int a, long long int b) {
  a %= 1000000007;
  b %= 1000000007;
  long long int res = 0;
  while (b > 0) {
    if (b & 1) res = (res + a) % 1000000007;
    a = (a * 2) % 1000000007;
    b /= 2;
  }
  return res;
}
long long int modexpo(long long int a, long long int b) {
  long long int res = 1;
  while (b > 0) {
    if (b & 1) res = modmul(res, a);
    a = modmul(a, a);
    b /= 2;
  }
  return res;
}
long long int gcd(long long int a, long long int b) {
  return a == 0 ? b : gcd(b % a, a);
}
vector<long long int> CALCfactor(long long int n) {
  vector<long long int> factor(n + 2, 0);
  for (long long int i = 4; i <= n; i += 2) factor[i] = 2;
  for (long long int j = 3; j <= n; j += 2) {
    if (factor[j]) continue;
    for (long long int i = 2 * j; i <= n; i += j) factor[i] = j;
  }
  return factor;
}
vector<long long int> CALCprimeNUM(long long int n) {
  vector<long long int> factor = CALCfactor(n);
  vector<long long int> primeNUM;
  primeNUM.reserve(n + 2);
  for (long long int i = 2; i <= n; i++)
    if (!factor[i]) primeNUM.push_back(i);
  return primeNUM;
}
vector<long long int> CALCprimeFACTOR(long long int n) {
  vector<long long int> factor = CALCfactor(n);
  vector<long long int> ans;
  while (factor[n] != 0) {
    ans.push_back(factor[n]);
    n /= factor[n];
  }
  ans.push_back(n);
  return ans;
}
vector<long long int> unique(vector<long long int> x) {
  sort(x.begin(), x.end());
  set<long long int> s;
  vector<long long int> ans;
  ans.reserve(x.size());
  for (auto elem : x) s.insert(elem);
  for (auto elem : s) ans.push_back(elem);
  return ans;
}
pair<vector<long long int>, vector<long long int> > getFact(long long int n) {
  vector<long long int> fact(n + 1, 1), invfact(n + 1, 1);
  for (long long int i = 1; i <= n; i++)
    fact[i] = (i * (fact[i - 1])) % 1000000007;
  for (long long int i = 1; i <= n; i++)
    invfact[i] = (modexpo(i, 1000000007 - 2) * invfact[i - 1]) % 1000000007;
  return {fact, invfact};
}
vector<long long int> arr;
bool dp[510][510][510] = {};
void solve() {
  long long int n, k;
  cin >> n >> k;
  arr.resize(n + 1);
  for (long long int i = 1; i <= n; i++) cin >> arr[i];
  dp[0][0][0] = 1;
  for (long long int i = 1; i <= n; i++) {
    for (long long int j = 0; j <= k; j++) {
      for (long long int m = 0; m <= k; m++) {
        bool c1 = false;
        if (j - arr[i] >= 0 and m - arr[i] >= 0)
          c1 = dp[i - 1][j - arr[i]][m - arr[i]];
        bool c2 = false;
        if (j - arr[i] >= 0) c2 = dp[i - 1][j - arr[i]][m];
        bool c3 = dp[i - 1][j][m];
        dp[i][j][m] = (c1 or c2 or c3);
      }
    }
  }
  vector<long long int> ans;
  ans.reserve(n);
  for (long long int i = 0; i <= k; i++) {
    if (dp[n][k][i]) ans.push_back(i);
  }
  cout << ans.size() << "\n";
  for (auto elem : ans) cout << elem << " ";
  cout << "\n";
}
int main() {
  ios_base::sync_with_stdio(false);
  cin.tie(NULL);
  auto start1 = high_resolution_clock::now();
  solve();
  auto stop1 = high_resolution_clock::now();
  auto duration = duration_cast<microseconds>(stop1 - start1);
}
