description: An identity permutation of length n is an array [1, 2, 3, ..., n].
  
  We performed the following operations to an identity permutation of length n:
  
    * firstly, we cyclically shifted it to the right by k positions, where k is unknown to you (the only thing you know is that 0 ≤ k ≤ n - 1). When an array is cyclically shifted to the right by k positions, the resulting array is formed by taking k last elements of the original array (without changing their relative order), and then appending n - k first elements to the right of them (without changing relative order of the first n - k elements as well). For example, if we cyclically shift the identity permutation of length 6 by 2 positions, we get the array [5, 6, 1, 2, 3, 4]; 
    * secondly, we performed the following operation at most m times: pick any two elements of the array and swap them. 
  
  
  
  You are given the values of n and m, and the resulting array. Your task is to find all possible values of k in the cyclic shift operation.
  
  Input
  
  The first line contains one integer t (1 ≤ t ≤ 10^5) — the number of test cases.
  
  Each test case consists of two lines. The first line contains two integers n and m (3 ≤ n ≤ 3 ⋅ 10^5; 0 ≤ m ≤ n/3).
  
  The second line contains n integers p_1, p_2, ..., p_n (1 ≤ p_i ≤ n, each integer from 1 to n appears in this sequence exactly once) — the resulting array.
  
  The sum of n over all test cases does not exceed 3 ⋅ 10^5.
  
  Output
  
  For each test case, print the answer in the following way:
  
    * firstly, print one integer r (0 ≤ r ≤ n) — the number of possible values of k for the cyclic shift operation; 
    * secondly, print r integers k_1, k_2, ..., k_r (0 ≤ k_i ≤ n - 1) — all possible values of k in increasing order. 
  
  Example
  
  Input
  
  
  4
  4 1
  2 3 1 4
  3 1
  1 2 3
  3 1
  3 2 1
  6 0
  1 2 3 4 6 5
  
  
  Output
  
  
  1 3
  1 0
  3 0 1 2
  0
  
  Note
  
  Consider the example: 
  
    * in the first test case, the only possible value for the cyclic shift is 3. If we shift [1, 2, 3, 4] by 3 positions, we get [2, 3, 4, 1]. Then we can swap the 3-rd and the 4-th elements to get the array [2, 3, 1, 4]; 
    * in the second test case, the only possible value for the cyclic shift is 0. If we shift [1, 2, 3] by 0 positions, we get [1, 2, 3]. Then we don't change the array at all (we stated that we made at most 1 swap), so the resulting array stays [1, 2, 3]; 
    * in the third test case, all values from 0 to 2 are possible for the cyclic shift: 
      * if we shift [1, 2, 3] by 0 positions, we get [1, 2, 3]. Then we can swap the 1-st and the 3-rd elements to get [3, 2, 1]; 
      * if we shift [1, 2, 3] by 1 position, we get [3, 1, 2]. Then we can swap the 2-nd and the 3-rd elements to get [3, 2, 1]; 
      * if we shift [1, 2, 3] by 2 positions, we get [2, 3, 1]. Then we can swap the 1-st and the 2-nd elements to get [3, 2, 1]; 
    * in the fourth test case, we stated that we didn't do any swaps after the cyclic shift, but no value of cyclic shift could produce the array [1, 2, 3, 4, 6, 5]. 
solution: import java.util.*;
  
  import javax.xml.transform.Templates;
  
  import java.io.*;
  
  public class Main {
  	public static int solve(int[]a) {
  		boolean []vis=new boolean[a.length];
  		int ans=0;
  		for(int i=0;i<a.length;i++) {
  			if(vis[i])continue;
  			int b=a[i];
  			vis[i]=true;
  			int temp=0;
  			while(b!=i+1) {
  				vis[b-1]=true;
  				b=a[b-1];
  				temp++;
  			}
  			ans+=temp;
  		}
  		return ans;
  	}
  	public static void main(String[] args) throws Exception {
  
  		
  		int t=sc.nextInt();
  		while(t-->0) {
  			int n=sc.nextInt();
  			int k=sc.nextInt();
  			int[]a=sc.nextIntArray(n);
  			if(n<=15) {
  				ArrayList<Integer>ans=new ArrayList<Integer>();
  				for(int i=0;i<n;i++) {
  					int[]c=new int[n];
  					for(int j=0;j<n;j++) {
  						c[j]=a[(j+i)%n];
  					}
  					int x=solve(c);
  					if(x<=k) {
  						
  						ans.add(i);
  					}
  				}
  				pw.print(ans.size()+" ");
  				for(int i:ans)pw.print(i+" ");
  				pw.println();
  			}else {
  				int[][]b=new int[n][2];
  				for(int i=0;i<n;i++) {
  					b[(i+1-a[i]+n)%n][0]++;
  					b[i][1]=i;
  				}
  				Arrays.sort(b,(x,y)->y[0]-x[0]);
  //				pw.println(Arrays.deepToString(b));
  				ArrayList<Integer>ans=new ArrayList<Integer>();
  				for(int ii=0;ii<3;ii++) {
  				int[]c=new int[n];
  				for(int i=0;i<n;i++) {
  					c[i]=a[(i+b[ii][1])%n];
  				}
  				int x=solve(c);
  				if(x<=k) {
  					ans.add(b[ii][1]);
  				}
  				}
  				Collections.sort(ans);
  				pw.print(ans.size()+" ");
  				for(int i:ans)pw.print(i+" ");
  				pw.println();
  			}
  		}
  		
  		
  		
  		
  		
  		pw.close();
  	}
  	
  
  	static class Scanner {
  		StringTokenizer st;
  		BufferedReader br;
  
  		public Scanner(InputStream s) {
  			br = new BufferedReader(new InputStreamReader(s));
  		}
  
  		public Scanner(FileReader r) {
  			br = new BufferedReader(r);
  		}
  
  		public String next() throws IOException {
  			while (st == null || !st.hasMoreTokens())
  				st = new StringTokenizer(br.readLine());
  			return st.nextToken();
  		}
  
  		public int nextInt() throws IOException {
  			return Integer.parseInt(next());
  		}
  
  		public long nextLong() throws IOException {
  			return Long.parseLong(next());
  		}
  
  		public String nextLine() throws IOException {
  			return br.readLine();
  		}
  
  		public double nextDouble() throws IOException {
  			String x = next();
  			StringBuilder sb = new StringBuilder("0");
  			double res = 0, f = 1;
  			boolean dec = false, neg = false;
  			int start = 0;
  			if (x.charAt(0) == '-') {
  				neg = true;
  				start++;
  			}
  			for (int i = start; i < x.length(); i++)
  				if (x.charAt(i) == '.') {
  					res = Long.parseLong(sb.toString());
  					sb = new StringBuilder("0");
  					dec = true;
  				} else {
  					sb.append(x.charAt(i));
  					if (dec)
  						f *= 10;
  				}
  			res += Long.parseLong(sb.toString()) / f;
  			return res * (neg ? -1 : 1);
  		}
  
  		public long[] nextlongArray(int n) throws IOException {
  			long[] a = new long[n];
  			for (int i = 0; i < n; i++)
  				a[i] = nextLong();
  			return a;
  		}
  
  		public Long[] nextLongArray(int n) throws IOException {
  			Long[] a = new Long[n];
  			for (int i = 0; i < n; i++)
  				a[i] = nextLong();
  			return a;
  		}
  
  		public int[] nextIntArray(int n) throws IOException {
  			int[] a = new int[n];
  			for (int i = 0; i < n; i++)
  				a[i] = nextInt();
  			return a;
  		}
  
  		public Integer[] nextIntegerArray(int n) throws IOException {
  			Integer[] a = new Integer[n];
  			for (int i = 0; i < n; i++)
  				a[i] = nextInt();
  			return a;
  		}
  
  		public boolean ready() throws IOException {
  			return br.ready();
  		}
  
  	}
  
  	static class pair implements Comparable<pair> {
  		long x;
  		long y;
  
  		public pair(long x, long y) {
  			this.x = x;
  			this.y = y;
  		}
  
  		public String toString() {
  			return x + " " + y;
  		}
  
  		public boolean equals(Object o) {
  			if (o instanceof pair) {
  				pair p = (pair) o;
  				return p.x == x && p.y == y;
  			}
  			return false;
  		}
  
  		public int hashCode() {
  			return new Long(x).hashCode() * 31 + new Long(y).hashCode();
  		}
  
  		public int compareTo(pair other) {
  			if (this.x == other.x) {
  				return Long.compare(this.y, other.y);
  			}
  			return Long.compare(this.x, other.x);
  		}
  	}
  
  	static class tuble implements Comparable<tuble> {
  		int x;
  		int y;
  		int z;
  
  		public tuble(int x, int y, int z) {
  			this.x = x;
  			this.y = y;
  			this.z = z;
  		}
  
  		public String toString() {
  			return x + " " + y + " " + z;
  		}
  
  		public int compareTo(tuble other) {
  			if (this.x == other.x) {
  				if (this.y == other.y) {
  					return this.z - other.z;
  				}
  				return this.y - other.y;
  			} else {
  				return this.x - other.x;
  			}
  		}
  	}
  
  	static long mod = 1000000007;
  	static Random rn = new Random();
  	static Scanner sc = new Scanner(System.in);
  	static PrintWriter pw = new PrintWriter(System.out);
  }