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: // Don't place your source in a package
  
  
  import javax.swing.*;
  import java.lang.reflect.Array;
  import java.text.DecimalFormat;
  import java.util.*;
  import java.lang.*;
  import java.io.*;
  import java.math.*;
  import java.util.stream.Stream;
  
  
  
  // Please name your class Main
  public class Main {
      static FastScanner fs=new FastScanner();
      static class FastScanner {
          BufferedReader br=new BufferedReader(new InputStreamReader(System.in));
          StringTokenizer st=new StringTokenizer("");
          public String next() {
              while (!st.hasMoreElements())
                  try {
                      st=new StringTokenizer(br.readLine());
                  } catch (IOException e) {
                      e.printStackTrace();
                  }
              return st.nextToken();
          }
          int Int() {
              return Integer.parseInt(next());
          }
  
          long Long() {
              return Long.parseLong(next());
          }
  
          String Str(){
              return next();
          }
      }
  
  
      public static void main (String[] args) throws java.lang.Exception {
          PrintWriter out = new PrintWriter(new BufferedWriter(new OutputStreamWriter(System.out)));
          //reading /writing file
          //Scanner sc=new Scanner(new File("input.txt"));
          //PrintWriter pr=new PrintWriter("output.txt");
  
  
  
          int T=Int();
          for(int t=0;t<T;t++){
              //int n=Int();
              //int k=Int();
              int n=Int();int m=Int();
              int A[]=Arr(n);
  
              Solution sol1=new Solution(out);
              sol1.solution(A,m);
          }
          out.close();
  
      }
  
  
      public static int[] Arr(int n){
          int A[]=new int[n];
          for(int i=0;i<n;i++)A[i]=Int();
          return A;
      }
      public static int Int(){
          return fs.Int();
      }
      public static long Long(){
          return fs.Long();
      }
      public static String Str(){
          return fs.Str();
      }
  
  }
  
  
  
  
  
  
  
  
  class Solution {
      PrintWriter out;
      int INF = Integer.MAX_VALUE;
      int MOD = 1000000007;
      long mod = 1000000007;
  
      public Solution(PrintWriter out) {
          this.out = out;
      }
  
  
      public void solution(int A[],int m) {
  
          for(int i=0;i<A.length;i++){
              A[i]--;
          }
  
          int change[]=new int[A.length];
          for(int i=0;i<A.length;i++){
              int cur = A[i];
              int k = -1;
              if(cur>=i){
                  k = A.length-(cur - i);
              }
              else{
                  k = i -cur;
              }
  
              change[i]=k;
          }
  
  
  
          //System.out.println(Arrays.toString(change));
  
  
          Map<Integer,Integer>f=new HashMap<>();
          for(int k:change){
              if(!f.containsKey(k))f.put(k,0);
              f.put(k,f.get(k)+1);
          }
  
          List<Integer>res=new ArrayList<>();
          for(Integer k:f.keySet()){
              if(m*2+f.get(k)<A.length)continue;
              if(check(A,k,m)){
                  res.add(k%A.length);
              }
          }
          Collections.sort(res);
  
  
          out.print(res.size()+" ");
          for(int i:res)out.print((i % A.length)+" ");
          out.println();
      }
  
  
      public boolean check(int A[],int k,int m){
          int B[]=new int[A.length];
          int n = A.length;
          for(int i=0;i<B.length;i++){
              B[i]=A[i];
          }
  
          int swap = 0;
          for(int i=0;i<B.length;i++){
              while(true){
                  int cur =B[i];
                  int pos = (cur + k) % n;
                  if(B[pos]==cur)break;
                  int t=B[pos];
                  B[pos]=cur;
                  B[i]=t;
                  swap++;
              }
          }
          return swap<=m;
      }
  
  }
  
  
  //0 1 2 3
  //3 0 1 2
  //2 3 0 1
  //1 2 3 0