#include <bits/stdc++.h>
using namespace std;
mt19937 rnd(chrono::steady_clock::now().time_since_epoch().count());
clock_t START;
inline long double TIME() {
  return (long double)(clock() - START) / CLOCKS_PER_SEC;
}
void SHOW() {
  cout << fixed << setprecision(10);
  cout << TIME() << " SECONDS FROM START\n";
}
long double TL = 2.0;
int calls = 0;
inline bool IS() {
  if (TL - TIME() < 0.1) return true;
  return false;
}
template <typename T1, typename T2>
inline bool amin(T1 &a, T2 b) {
  if (a > b) {
    a = b;
    return true;
  }
  return false;
}
template <typename T1, typename T2>
inline bool amax(T1 &a, T2 b) {
  if (a < b) {
    a = b;
    return true;
  }
  return false;
}
template <typename T1, typename T2>
ostream &operator<<(ostream &os, pair<T1, T2> &p) {
  os << p.first << ' ' << p.second;
  return os;
}
template <typename T1, typename T2>
istream &operator>>(istream &is, pair<T1, T2> &p) {
  is >> p.first >> p.second;
  return is;
}
template <typename T>
istream &operator>>(istream &is, vector<T> &v) {
  for (auto &u : v) is >> u;
  return is;
}
template <typename T>
ostream &operator<<(ostream &os, vector<T> &v) {
  for (auto &u : v) os << u << ' ';
  return os;
}
int hash_mod[4] = {1000000007, 998244353, 1000000009, 999999937},
    mod = hash_mod[rnd() % 4];
int hash_pows[4] = {179, 239, 1007, 2003}, P = hash_pows[rnd() % 4];
int binpow(int first, int p) {
  int res = 1;
  while (p) {
    if (p % 2) res = (res * first) % mod;
    first = (first * first) % mod;
    p /= 2;
  }
  return res;
}
const int N = 1e6 + 7, M = 5e2 + 7, lg = 20, sq = 550, inf = 2e9 + 7;
const long double eps = 1e-9, pi = 3.14159265359;
bool old[M][M], nw[M][M];
void solve() {
  int n, k;
  cin >> n >> k;
  vector<int> c(n);
  cin >> c;
  old[0][0] = true;
  for (int i = 0; i < n; i++) {
    int C = c[i];
    for (int a = 0; a <= k; a++) {
      for (int b = 0; b <= k; b++) {
        nw[a][b] = old[a][b];
        if (a >= C) {
          nw[a][b] |= old[a - C][b];
          if (b >= C) nw[a][b] |= old[a - C][b - C];
        }
      }
    }
    for (int a = 0; a <= k; a++) {
      for (int b = 0; b <= k; b++) old[a][b] = nw[a][b];
    }
  }
  vector<int> res;
  for (int a = 0; a <= k; a++) {
    if (old[k][a]) res.push_back(a);
  }
  cout << res.size() << endl << res;
}
signed main() {
  ios_base::sync_with_stdio(0);
  cin.tie(0);
  cout.tie(0);
  solve();
}
