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.OutputStream;
  import java.io.IOException;
  import java.io.InputStream;
  import java.io.PrintWriter;
  import java.util.List;
  import java.util.InputMismatchException;
  import java.io.IOException;
  import java.util.ArrayList;
  import java.io.InputStream;
  
  /**
   * Built using CHelper plug-in
   * Actual solution is at the top
   */
  public class Main {
      public static void main(String[] args) {
          InputStream inputStream = System.in;
          OutputStream outputStream = System.out;
          InputReader in = new InputReader(inputStream);
          PrintWriter out = new PrintWriter(outputStream);
          ESdvigPerestanovki solver = new ESdvigPerestanovki();
          int testCount = Integer.parseInt(in.next());
          for (int i = 1; i <= testCount; i++)
              solver.solve(i, in, out);
          out.close();
      }
  
      static class ESdvigPerestanovki {
          public void solve(int testNumber, InputReader in, PrintWriter out) {
              int n = in.nextInt();
              int m = in.nextInt();
  
              int[] a = new int[n];
              int[] aw = new int[n];
  
              int[] ct = new int[n];
              for (int i = 0; i < n; i++) {
  
                  a[i] = in.nextInt() - 1;
                  aw[a[i]] = i;
                  int shift = 0;
                  if (a[i] <= i) {
                      shift = i - a[i];
                  } else {
                      shift = i + (n - a[i]);
                  }
                  ct[shift] += 1;
              }
  
              int[] b = new int[n];
              int[] bw = new int[n];
  
              List<Integer> ans = new ArrayList<>();
  
              label:
              for (int shift = 0; shift < n; shift++) {
                  int inPlace = ct[shift];
                  int displaced = n - inPlace;
                  if ((displaced + 1) / 2 > m) {
                      continue;
                  }
                  System.arraycopy(a, 0, b, 0, n);
                  System.arraycopy(aw, 0, bw, 0, n);
  
  
                  int cur = shift == 0 ? 0 : n - shift;
                  int swaps = 0;
                  for (int i = 0; i < n; i++) {
                      if (b[i] != cur) {
                          int is = bw[cur];
                          int z = b[i];
                          b[i] = b[is];
                          b[is] = z;
                          bw[b[i]] = i;
                          bw[b[is]] = is;
                          swaps++;
                          if (swaps > m) {
                              continue label;
                          }
                      }
                      cur++;
                      if (cur >= n) {
                          cur = 0;
                      }
                  }
                  ans.add(shift);
              }
  
              out.print(ans.size());
              for (Integer shift : ans) {
                  out.print(" " + shift);
              }
              out.println();
          }
  
      }
  
      static class InputReader {
          private static final int BUFFER_LENGTH = 1 << 10;
          private InputStream stream;
          private byte[] buf = new byte[BUFFER_LENGTH];
          private int curChar;
          private int numChars;
  
          public InputReader(InputStream stream) {
              this.stream = stream;
          }
  
          private int nextC() {
              if (numChars == -1) {
                  throw new InputMismatchException();
              }
              if (curChar >= numChars) {
                  curChar = 0;
                  try {
                      numChars = stream.read(buf);
                  } catch (IOException e) {
                      throw new InputMismatchException();
                  }
                  if (numChars <= 0)
                      return -1;
              }
              return buf[curChar++];
          }
  
          public String next() {
              int c = nextC();
              while (isSpaceChar(c)) {
                  c = nextC();
              }
              StringBuilder res = new StringBuilder();
              do {
                  res.append((char) c);
                  c = nextC();
              } while (!isSpaceChar(c));
              return res.toString();
          }
  
          public int nextInt() {
              int c = skipWhileSpace();
              int sgn = 1;
              if (c == '-') {
                  sgn = -1;
                  c = nextC();
              }
              int res = 0;
              do {
                  if (c < '0' || c > '9') {
                      throw new InputMismatchException();
                  }
                  res *= 10;
                  res += c - '0';
                  c = nextC();
              } while (!isSpaceChar(c));
              return res * sgn;
          }
  
          public int skipWhileSpace() {
              int c = nextC();
              while (isSpaceChar(c)) {
                  c = nextC();
              }
              return c;
          }
  
          public boolean isSpaceChar(int c) {
              return c == ' ' || c == '\n' || c == '\r' || c == '\t' || c == -1;
          }
  
      }
  }
  
  