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.io.*;
  import java.util.ArrayList;
  import java.util.Arrays;
  import java.util.StringTokenizer;
  import java.util.List;
   import java.util.*;
   public class realfast implements Runnable 
    {
      private static final int INF = (int) 1e9;
      long in= 1000000007;
      long fac[]= new long[1000001];
      long inv[]=new long[1000001];
      public  void solve() throws IOException 
      {
  
          
            int t = readInt();
  
            for(int f =0;f<t;f++)
            {
               int n = readInt();
               int m = readInt();
               int arr[]=new int[n+1];
               int count[]=new int[n+1];
               for(int i=1;i<=n;i++)
               {
                  arr[i]= readInt();
                  count[(i-arr[i]+n)%n]++;
               }
               int val=0;
               ArrayList<Integer> c = new ArrayList<Integer>();
               for(int i =0;i<n;i++)
               {
                  if(2*m>=(n-count[i]))
                  {
                       if(check(i,arr,m))
                       {
                         val++;
                         c.add(i);
                       }
                  }
               }
  
               out.print(val+" ");
               for(int i =0;i<c.size();i++)
                  out.print(c.get(i)+" ");
              out.println();
  
            }
  
          
  
  
  
      }
      public boolean check(int shift, int arr[], int m)
      {
  
          //int per[]=new int[n+1];
          int n = arr.length-1;
          int parent[]=new int[n+1];
          int size[]=new int[n+1];
          for(int i =1;i<=n;i++)
          {
              parent[i]=i;
              size[i]=1;
          }
          for(int i=1;i<=n;i++)
          { 
             int pal =(i-1-shift+n)%n+1;
             union(parent,size,pal,arr[i]);
          }
  
          int gal =0;
          for(int i=1;i<=n;i++)
          {
              if(parent[i]==i)
              {
                   gal = gal+size[i]-1;
              }
          }
          if(gal<=m)
              return true;
          else
              return false;
  
      }
      public void union(int parent[] , int size[] , int u , int v)
      {        
          int par1 = find(parent,u);
          int par2= find(parent,v);
          if(par1!=par2)
          {
              parent[par1]=par2;
              size[par2]+=size[par1];
          }
  
      }
      public int find(int parent[] , int i)
      {
          if(parent[i]==i)
              return i;
  
          parent[i]= find(parent,parent[i]);
          return parent[i];
      }
      
      public int value (int seg[], int left , int right ,int index, int l, int r)
      {
              
              if(left>right)
              {
                return -100000000;
              }
              if(right<l||left>r)
                  return -100000000;
              if(left>=l&&right<=r)
                  return seg[index];
              int mid = left+(right-left)/2;
              int val = value(seg,left,mid,2*index+1,l,r);
              int val2 = value(seg,mid+1,right,2*index+2,l,r);
              return Math.max(val,val2);
  
      }
     
      public int gcd(int a , int b )
      {
        if(a<b)
        {
          int t =a;
          a=b;
          b=t;
        }
        if(a%b==0)
          return b ;
        return gcd(b,a%b);
      }
      public long pow(long n , long p,long m)
      {
           if(p==0)
              return 1;
          long val = pow(n,p/2,m);;
          val= (val*val)%m;
          if(p%2==0)
              return val;
          else
              return (val*n)%m;
      }
      
      
      ///////////////////////////////////////////////////////////////////////////////////////////////////////////////////
      public static void main(String[] args) {
          new Thread(null, new realfast(), "", 128 * (1L << 20)).start();
      }
   
      private static final boolean ONLINE_JUDGE = System.getProperty("ONLINE_JUDGE") != null;
      private BufferedReader reader;
      private StringTokenizer tokenizer;
      private PrintWriter out;
   
      @Override
      public void run() {
          try {
              if (ONLINE_JUDGE || !new File("input.txt").exists()) {
                  reader = new BufferedReader(new InputStreamReader(System.in));
                  out = new PrintWriter(System.out);
              } else {
                  reader = new BufferedReader(new FileReader("input.txt"));
                  out = new PrintWriter("output.txt");
              }
              solve();
          } catch (IOException e) {
              throw new RuntimeException(e);
          } finally {
              try {
                  reader.close();
              } catch (IOException e) {
                  // nothing
              }
              out.close();
          }
      }
   
      private String readString() throws IOException {
          while (tokenizer == null || !tokenizer.hasMoreTokens()) {
              tokenizer = new StringTokenizer(reader.readLine());
          }
          return tokenizer.nextToken();
      }
   
      @SuppressWarnings("unused")
      private int readInt() throws IOException {
          return Integer.parseInt(readString());
      }
   
      @SuppressWarnings("unused")
      private long readLong() throws IOException {
          return Long.parseLong(readString());
      }
   
      @SuppressWarnings("unused")
      private double readDouble() throws IOException {
          return Double.parseDouble(readString());
      }
  }
  class edge implements Comparable<edge>{
      long u ;
      long v;
      
      edge(long u, long v)
      {
         this.u=u;
         this.v=v;
      }
      public int compareTo(edge e)
      {
          if(this.v>=e.v)
          return 1;
          else
          return -1;
  
      }
  }