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.*;
  
  import static java.lang.Math.*;
  import static java.util.Arrays.*;
  
  public class cf1553e {
  
      public static void main(String[] args) throws IOException {
          int t = ri();
          while (t --> 0) {
              int n = rni(), m = ni(), p[] = riam1(n), min_hit = n / 3, freq[] = new int[n];
              for (int i = 0; i < n; ++i) {
                  ++freq[(n + i - p[i]) % n];
              }
              List<Integer> ans = new ArrayList<>();
              for (int i = 0; i < n; ++i) {
                  if (freq[i] >= min_hit && check(p, i, m)) {
                      ans.add(i);
                  }
              }
              pr(ans.size());
              pr(' ');
              prln(ans);
          }
          close();
      }
  
      static int par[] = new int[3000005];
  
      static void reset(int n) {
          for (int i = 0; i < n; ++i) {
              par[i] = i;
          }
      }
  
      static int find(int i) {
          return par[i] == i ? i : (par[i] = find(par[i]));
      }
  
      static void union(int i, int j) {
          int a = find(i), b = find(j);
          if (a != b) {
              par[b] = a;
          }
      }
  
      static boolean check(int[] p, int shift, int moves) {
          int cnt = p.length;
          reset(p.length);
          for (int i = 0; i < p.length; ++i) {
              union(p[i], (p.length + i - shift) % p.length);
          }
          for (int i = 0; i < p.length; ++i) {
              if (find(i) == i) {
                  --cnt;
              }
          }
          return cnt <= moves;
      }
  
      static BufferedReader __i = new BufferedReader(new InputStreamReader(System.in));
      static PrintWriter __o = new PrintWriter(new OutputStreamWriter(System.out));
      static StringTokenizer input;
      static Random __r = new Random();
  
      // references
      // IBIG = 1e9 + 7
      // IMAX ~= 2e9
      // LMAX ~= 9e18
  
      // constants
      static final int IBIG = 1000000007;
      static final int IMAX = 2147483647;
      static final long LMAX = 9223372036854775807L;
      // math util
      static int minof(int a, int b, int c) {return min(a, min(b, c));}
      static int minof(int... x) {if (x.length == 1) return x[0]; if (x.length == 2) return min(x[0], x[1]); if (x.length == 3) return min(x[0], min(x[1], x[2])); int min = x[0]; for (int i = 1; i < x.length; ++i) if (x[i] < min) min = x[i]; return min;}
      static long minof(long a, long b, long c) {return min(a, min(b, c));}
      static long minof(long... x) {if (x.length == 1) return x[0]; if (x.length == 2) return min(x[0], x[1]); if (x.length == 3) return min(x[0], min(x[1], x[2])); long min = x[0]; for (int i = 1; i < x.length; ++i) if (x[i] < min) min = x[i]; return min;}
      static int maxof(int a, int b, int c) {return max(a, max(b, c));}
      static int maxof(int... x) {if (x.length == 1) return x[0]; if (x.length == 2) return max(x[0], x[1]); if (x.length == 3) return max(x[0], max(x[1], x[2])); int max = x[0]; for (int i = 1; i < x.length; ++i) if (x[i] > max) max = x[i]; return max;}
      static long maxof(long a, long b, long c) {return max(a, max(b, c));}
      static long maxof(long... x) {if (x.length == 1) return x[0]; if (x.length == 2) return max(x[0], x[1]); if (x.length == 3) return max(x[0], max(x[1], x[2])); long max = x[0]; for (int i = 1; i < x.length; ++i) if (x[i] > max) max = x[i]; return max;}
      static int powi(int a, int b) {if (a == 0) return 0; int ans = 1; while (b > 0) {if ((b & 1) > 0) ans *= a; a *= a; b >>= 1;} return ans;}
      static long powl(long a, int b) {if (a == 0) return 0; long ans = 1; while (b > 0) {if ((b & 1) > 0) ans *= a; a *= a; b >>= 1;} return ans;}
      static int fli(double d) {return (int) d;}
      static int cei(double d) {return (int) ceil(d);}
      static long fll(double d) {return (long) d;}
      static long cel(double d) {return (long) ceil(d);}
      static int gcd(int a, int b) {return b == 0 ? a : gcd(b, a % b);}
      static long gcd(long a, long b) {return b == 0 ? a : gcd(b, a % b);}
      static int[] exgcd(int a, int b) {if (b == 0) return new int[] {1, 0}; int[] y = exgcd(b, a % b); return new int[] {y[1], y[0] - y[1] * (a / b)};}
      static long[] exgcd(long a, long b) {if (b == 0) return new long[] {1, 0}; long[] y = exgcd(b, a % b); return new long[] {y[1], y[0] - y[1] * (a / b)};}
      static int randInt(int min, int max) {return __r.nextInt(max - min + 1) + min;}
      static long mix(long x) {x += 0x9e3779b97f4a7c15L; x = (x ^ (x >> 30)) * 0xbf58476d1ce4e5b9L; x = (x ^ (x >> 27)) * 0x94d049bb133111ebL; return x ^ (x >> 31);}
      // array util
      static void reverse(int[] a) {for (int i = 0, n = a.length, half = n / 2; i < half; ++i) {int swap = a[i]; a[i] = a[n - i - 1]; a[n - i - 1] = swap;}}
      static void reverse(long[] a) {for (int i = 0, n = a.length, half = n / 2; i < half; ++i) {long swap = a[i]; a[i] = a[n - i - 1]; a[n - i - 1] = swap;}}
      static void reverse(double[] a) {for (int i = 0, n = a.length, half = n / 2; i < half; ++i) {double swap = a[i]; a[i] = a[n - i - 1]; a[n - i - 1] = swap;}}
      static void reverse(char[] a) {for (int i = 0, n = a.length, half = n / 2; i < half; ++i) {char swap = a[i]; a[i] = a[n - i - 1]; a[n - i - 1] = swap;}}
      static void shuffle(int[] a) {int n = a.length - 1; for (int i = 0; i < n; ++i) {int ind = randInt(i, n); int swap = a[i]; a[i] = a[ind]; a[ind] = swap;}}
      static void shuffle(long[] a) {int n = a.length - 1; for (int i = 0; i < n; ++i) {int ind = randInt(i, n); long swap = a[i]; a[i] = a[ind]; a[ind] = swap;}}
      static void shuffle(double[] a) {int n = a.length - 1; for (int i = 0; i < n; ++i) {int ind = randInt(i, n); double swap = a[i]; a[i] = a[ind]; a[ind] = swap;}}
      static void rsort(int[] a) {shuffle(a); sort(a);}
      static void rsort(long[] a) {shuffle(a); sort(a);}
      static void rsort(double[] a) {shuffle(a); sort(a);}
      static int[] copy(int[] a) {int[] ans = new int[a.length]; for (int i = 0; i < a.length; ++i) ans[i] = a[i]; return ans;}
      static long[] copy(long[] a) {long[] ans = new long[a.length]; for (int i = 0; i < a.length; ++i) ans[i] = a[i]; return ans;}
      static double[] copy(double[] a) {double[] ans = new double[a.length]; for (int i = 0; i < a.length; ++i) ans[i] = a[i]; return ans;}
      static char[] copy(char[] a) {char[] ans = new char[a.length]; for (int i = 0; i < a.length; ++i) ans[i] = a[i]; return ans;}
      // input
      static void r() throws IOException {input = new StringTokenizer(rline());}
      static int ri() throws IOException {return Integer.parseInt(rline());}
      static long rl() throws IOException {return Long.parseLong(rline());}
      static double rd() throws IOException {return Double.parseDouble(rline());}
      static int[] ria(int n) throws IOException {int[] a = new int[n]; r(); for (int i = 0; i < n; ++i) a[i] = ni(); return a;}
      static void ria(int[] a) throws IOException {int n = a.length; r(); for (int i = 0; i < n; ++i) a[i] = ni();}
      static int[] riam1(int n) throws IOException {int[] a = new int[n]; r(); for (int i = 0; i < n; ++i) a[i] = ni() - 1; return a;}
      static void riam1(int[] a) throws IOException {int n = a.length; r(); for (int i = 0; i < n; ++i) a[i] = ni() - 1;}
      static long[] rla(int n) throws IOException {long[] a = new long[n]; r(); for (int i = 0; i < n; ++i) a[i] = nl(); return a;}
      static void rla(long[] a) throws IOException {int n = a.length; r(); for (int i = 0; i < n; ++i) a[i] = nl();}
      static double[] rda(int n) throws IOException {double[] a = new double[n]; r(); for (int i = 0; i < n; ++i) a[i] = nd(); return a;}
      static void rda(double[] a) throws IOException {int n = a.length; r(); for (int i = 0; i < n; ++i) a[i] = nd();}
      static char[] rcha() throws IOException {return rline().toCharArray();}
      static void rcha(char[] a) throws IOException {int n = a.length, i = 0; for (char c : rline().toCharArray()) a[i++] = c;}
      static String rline() throws IOException {return __i.readLine();}
      static String n() {return input.nextToken();}
      static int rni() throws IOException {r(); return ni();}
      static int ni() {return Integer.parseInt(n());}
      static long rnl() throws IOException {r(); return nl();}
      static long nl() {return Long.parseLong(n());}
      static double rnd() throws IOException {r(); return nd();}
      static double nd() {return Double.parseDouble(n());}
      // output
      static void pr(int i) {__o.print(i);}
      static void prln(int i) {__o.println(i);}
      static void pr(long l) {__o.print(l);}
      static void prln(long l) {__o.println(l);}
      static void pr(double d) {__o.print(d);}
      static void prln(double d) {__o.println(d);}
      static void pr(char c) {__o.print(c);}
      static void prln(char c) {__o.println(c);}
      static void pr(char[] s) {__o.print(new String(s));}
      static void prln(char[] s) {__o.println(new String(s));}
      static void pr(String s) {__o.print(s);}
      static void prln(String s) {__o.println(s);}
      static void pr(Object o) {__o.print(o);}
      static void prln(Object o) {__o.println(o);}
      static void prln() {__o.println();}
      static void pryes() {prln("yes");}
      static void pry() {prln("Yes");}
      static void prY() {prln("YES");}
      static void prno() {prln("no");}
      static void prn() {prln("No");}
      static void prN() {prln("NO");}
      static boolean pryesno(boolean b) {prln(b ? "yes" : "no"); return b;};
      static boolean pryn(boolean b) {prln(b ? "Yes" : "No"); return b;}
      static boolean prYN(boolean b) {prln(b ? "YES" : "NO"); return b;}
      static void prln(int... a) {for (int i = 0, len = a.length - 1; i < len; pr(a[i]), pr(' '), ++i); if (a.length > 0) prln(a[a.length - 1]); else prln();}
      static void prln(long... a) {for (int i = 0, len = a.length - 1; i < len; pr(a[i]), pr(' '), ++i); if (a.length > 0) prln(a[a.length - 1]); else prln();}
      static void prln(double... a) {for (int i = 0, len = a.length - 1; i < len; pr(a[i]), pr(' '), ++i); if (a.length > 0) prln(a[a.length - 1]); else prln();}
      static <T> void prln(Collection<T> c) {int n = c.size() - 1; Iterator<T> iter = c.iterator(); for (int i = 0; i < n; pr(iter.next()), pr(' '), ++i); if (n >= 0) prln(iter.next()); else prln();}
      static void h() {prln("hlfd"); flush();}
      static void flush() {__o.flush();}
      static void close() {__o.close();}
  }