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: #!/usr/bin/env python3
  # from typing import *
  
  import sys
  import io
  import math
  import collections
  import decimal
  import itertools
  import bisect
  import heapq
  
  
  def input():
      return sys.stdin.readline()[:-1]
  
  
  # sys.setrecursionlimit(1000000)
  
  # _INPUT = """1
  # 5 1
  # 1 2 4 5 3
  # """
  # sys.stdin = io.StringIO(_INPUT)
  
  INF = 10**10
  
  def solve(N, M, P):
      T = []
      K = dict()
      for i in range(N):
          v = (i - P[i]) % N
          T.append(v)
          K[v] = (i - P[i]) % N
  
      counter = collections.Counter(T)
      result = []
      for v, n in counter.items():
          if n >= N - 2*M:
              k = K[v]
  
              swap_count = 0
              P1 = list(P)
              D1 = {v: i for i, v in enumerate(P1)}
              for i in range(N):
                  a = (i - k) % N
                  if P1[i] != a:
                      swap_count += 1
                      j = D1[a]
                      D1[P1[j]], D1[P1[i]] = D1[P1[i]], D1[P1[j]]
                      P1[i], P1[j] = P1[j], P1[i]
              if swap_count <= M:
                  result.append(k)
  
      result.sort()
      return [len(result)] + result
  
  
  T0 = int(input())
  for _ in range(T0):
      N, M = map(int, input().split())
      P = list(map(lambda x: int(x)-1, input().split()))
      print(*solve(N, M, P))
  