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: /*
   * To change this license header, choose License Headers in Project Properties.
   * To change this template file, choose Tools | Templates
   * and open the template in the editor.
   */
  
  import java.io.BufferedReader;
  import java.io.DataInputStream;
  import java.io.FileInputStream;
  import java.io.IOException;
  import java.io.InputStreamReader;
  import java.io.PrintWriter;
  import java.util.ArrayList;
  import java.util.HashMap;
  import java.util.HashSet;
  import java.util.List;
  import java.util.Set;
  import java.util.StringTokenizer;
  
  /**
   *
   * @author is2ac
   */
  public class D_CF {
  
      public static void main(String[] args) throws IOException {
          FastScanner58 fs = new FastScanner58();
          //Reader fs = new Reader();
          PrintWriter pw = new PrintWriter(System.out);
          int t = fs.ni();
          //int t = 1;
          for (int tc = 0; tc < t; tc++) {
              int n = fs.ni();
              int m = fs.ni();
              int[] a = fs.intArray(n);
              for (int i = 0; i < n; i++) {
                  a[i]--;
              }
              HashMap<Integer, Integer> map = new HashMap();
              for (int i = 0; i < n; i++) {
                  int d = -1;
                  if (i >= a[i]) {
                      d = i - a[i];
                  } else {
                      d = i + n - a[i];
                  }
                  map.put(d, map.getOrDefault(d, 0) + 1);
              }
              int ct = 0;
              List<Integer> res = new ArrayList();
              for (int i = 0; i < n; i++) {
                  int good = map.getOrDefault(i, 0);
                  int bad = n - good;
                  if (bad > m * 2) {
                      continue;
                  }
                  int c = 0;
                  Set<Integer> set = new HashSet();
                  for (int j = 0; j < n; j++) {
                      if ((a[j] + i) % n != j) {
                          if (set.contains(j)) {
                              continue;
                          }
                          c++;
                          int p = j;
                          while (!set.contains(p)) {
                              set.add(p);
                              p = (a[p] + i) % n;
                          }
                      }
                  }
                  c = bad - c;
                  if (c <= m) {
                      ct++;
                      res.add(i);
                  }
              }
              pw.print(ct + " ");
              for (int i = 0; i < res.size(); i++) {
                  pw.print(res.get(i) + " ");
              }
              pw.println();
          }
          pw.close();
      }
  
      public static boolean isPrime(int n) {
          if (n == 1) {
              return false;
          }
          for (int i = 2; i <= (int) Math.sqrt(n); i++) {
              if (n % i == 0) {
                  return false;
              }
          }
          return true;
      }
  
      public static int primes(int a) {
          int b = a;
          int ct = 0;
          for (int i = 2; i <= (int) Math.sqrt(b); i++) {
              if (a % i != 0) {
                  continue;
              }
              if (!isPrime(i)) {
                  continue;
              }
              int j = a / i;
              while (a % i == 0) {
                  a /= i;
                  ct++;
              }
              if (!isPrime(j)) {
                  continue;
              }
              if (j == 1) {
                  continue;
              }
              while (a % j == 0) {
                  a /= j;
                  ct++;
              }
          }
          return ct;
      }
  
      public static int dis(int a, int b, int n) {
          //for a to get to b
          if (a < b) {
              return b - a;
          }
          b += n;
          return b - a;
      }
  
      public static long gcd(long n1, long n2) {
          if (n2 == 0) {
              return n1;
          }
          return gcd(n2, n1 % n2);
      }
  }
  
  class GFG {
  
      // A utility function to get the
      // middle index of given range.
      static int getMid(int s, int e) {
          return s + (e - s) / 2;
      }
  
      /*
      * A recursive function to get the sum
      of values in given range of the array.
      * The following are parameters
        for this function.
      *
      * st -> Pointer to segment tree
      * node -> Index of current node in
      *         the segment tree.
      * ss & se -> Starting and ending indexes
      *         of the segment represented
      *         by current node, i.e., st[node]
      * l & r -> Starting and ending indexes
      *         of range query
       */
      static long MinUtil(long[] st, int ss,
              int se, int l,
              int r, int node) {
  
          // If segment of this node is completely
          // part of given range, then return
          // the max of segment
          if (l <= ss && r >= se) {
              return st[node];
          }
  
          // If segment of this node does not
          // belong to given range
          if (se < l || ss > r) {
              return (long) (1e11);
          }
  
          // If segment of this node is partially
          // the part of given range
          int mid = getMid(ss, se);
  
          return Math.min(
                  MinUtil(st, ss, mid, l, r,
                          2 * node + 1),
                  MinUtil(st, mid + 1, se, l, r,
                          2 * node + 2));
      }
  
      /*
      * A recursive function to update the
      nodes which have the given index in their
      * range. The following are parameters
      st, ss and se are same as defined above
      * index -> index of the element to be updated.
       */
      static void updateValue(long arr[], long[] st, int ss,
              int se, int index,
              long value,
              int node) {
          if (index < ss || index > se) {
              //System.out.println("Invalid Input");
              return;
          }
  
          if (ss == se) {
  
              // update value in array and in
              // segment tree
              arr[index] = value;
              st[node] = value;
          } else {
              int mid = getMid(ss, se);
  
              if (index >= ss && index <= mid) {
                  updateValue(arr, st, ss, mid,
                          index, value,
                          2 * node + 1);
              } else {
                  updateValue(arr, st, mid + 1, se, index,
                          value, 2 * node + 2);
              }
  
              st[node] = Math.min(st[2 * node + 1],
                      st[2 * node + 2]);
          }
          return;
      }
  
      // Return max of elements in range from
      // index l (query start) to r (query end).
      static long getMin(long[] st, int n, int l, int r) {
  
          // Check for erroneous input values
          if (l < 0 || r > n - 1 || l > r) {
              //System.out.printf("Invalid Input\n");
              return (long) (1e11);
          }
  
          return MinUtil(st, 0, n - 1, l, r, 0);
      }
  
      // A recursive function that constructs Segment
      // Tree for array[ss..se]. si is index of
      // current node in segment tree st
      static long constructSTUtil(long arr[],
              int ss, int se,
              long[] st, int si) {
  
          // If there is one element in array, store
          // it in current node of segment tree and return
          if (ss == se) {
              st[si] = arr[ss];
              return arr[ss];
          }
  
          // If there are more than one elements, then
          // recur for left and right subtrees and
          // store the max of values in this node
          int mid = getMid(ss, se);
  
          st[si] = Math.min(
                  constructSTUtil(arr, ss, mid,
                          st, si * 2 + 1),
                  constructSTUtil(arr, mid + 1,
                          se, st,
                          si * 2 + 2));
  
          return st[si];
      }
  
      /*
      * Function to construct segment tree from
      given array. This function allocates
      * memory for segment tree.
       */
      static long[] constructST(long arr[], int n) {
  
          // Height of segment tree
          int x = (int) Math.ceil(Math.log(n) / Math.log(2));
  
          // Maximum size of segment tree
          int max_size = 2 * (int) Math.pow(2, x) - 1;
  
          // Allocate memory
          long[] st = new long[max_size];
  
          // Fill the allocated memory st
          constructSTUtil(arr, 0, n - 1, st, 0);
  
          // Return the constructed segment tree
          return st;
      }
  }
  
  class BIT16 {
  
      long[] bit;
  
      public BIT16(int size) {
          bit = new long[size];
      }
  
      public void update(int ind, long delta) {
          while (ind < bit.length) {
              bit[ind] += delta;
              ind = ind + (ind & (-1 * ind));
          }
      }
  
      public long sum(int ind) {
          long s = 0;
          while (ind > 0) {
              s += bit[ind];
              ind = ind - (ind & (-1 * ind));
          }
          return s;
      }
  
      public long query(int l, int r) {
          return sum(r) - sum(l);
      }
  }
  
  class UnionFind18 {
  
      int[] id;
  
      public UnionFind18(int size) {
          id = new int[size];
          for (int i = 0; i < size; i++) {
              id[i] = i;
          }
      }
  
      public int find(int p) {
          int root = p;
          while (root != id[root]) {
              root = id[root];
          }
          while (p != root) {
              int next = id[p];
              id[p] = root;
              p = next;
          }
          return root;
      }
  
      public void union(int p, int q) {
          int a = find(p), b = find(q);
          if (a == b) {
              return;
          }
          id[b] = a;
      }
  }
  
  class Reader {
  
      final private int BUFFER_SIZE = 1 << 16;
      private DataInputStream din;
      private byte[] buffer;
      private int bufferPointer, bytesRead;
  
      public Reader() {
          din = new DataInputStream(System.in);
          buffer = new byte[BUFFER_SIZE];
          bufferPointer = bytesRead = 0;
      }
  
      public Reader(String file_name) throws IOException {
          din = new DataInputStream(new FileInputStream(file_name));
          buffer = new byte[BUFFER_SIZE];
          bufferPointer = bytesRead = 0;
      }
  
      public String readLine() throws IOException {
          byte[] buf = new byte[64];
          int cnt = 0, c;
          while ((c = read()) != -1) {
              if (c == '\n') {
                  break;
              }
              buf[cnt++] = (byte) c;
          }
          return new String(buf, 0, cnt);
      }
  
      public int ni() throws IOException {
          int ret = 0;
          byte c = read();
          while (c <= ' ') {
              c = read();
          }
          boolean neg = (c == '-');
          if (neg) {
              c = read();
          }
          do {
              ret = ret * 10 + c - '0';
          } while ((c = read()) >= '0' && c <= '9');
          if (neg) {
              return -ret;
          }
          return ret;
      }
  
      public long nextLong() throws IOException {
          long ret = 0;
          byte c = read();
          while (c <= ' ') {
              c = read();
          }
          boolean neg = (c == '-');
          if (neg) {
              c = read();
          }
          do {
              ret = ret * 10 + c - '0';
          } while ((c = read()) >= '0' && c <= '9');
          if (neg) {
              return -ret;
          }
          return ret;
      }
  
      public double nextDouble() throws IOException {
          double ret = 0, div = 1;
          byte c = read();
          while (c <= ' ') {
              c = read();
          }
          boolean neg = (c == '-');
          if (neg) {
              c = read();
          }
          do {
              ret = ret * 10 + c - '0';
          } while ((c = read()) >= '0' && c <= '9');
          if (c == '.') {
              while ((c = read()) >= '0' && c <= '9') {
                  ret += (c - '0') / (div *= 10);
              }
          }
          if (neg) {
              return -ret;
          }
          return ret;
      }
  
      private void fillBuffer() throws IOException {
          bytesRead = din.read(buffer, bufferPointer = 0, BUFFER_SIZE);
          if (bytesRead == -1) {
              buffer[0] = -1;
          }
      }
  
      private byte read() throws IOException {
          if (bufferPointer == bytesRead) {
              fillBuffer();
          }
          return buffer[bufferPointer++];
      }
  
      public void close() throws IOException {
          if (din == null) {
              return;
          }
          din.close();
      }
  }
  
  class FastScanner58 {
  
      BufferedReader br;
      StringTokenizer st;
  
      public FastScanner58() {
          br = new BufferedReader(new InputStreamReader(System.in), 32768);
          st = null;
      }
  
      String next() {
          while (st == null || !st.hasMoreElements()) {
              try {
                  st = new StringTokenizer(br.readLine());
              } catch (IOException e) {
                  e.printStackTrace();
              }
          }
          return st.nextToken();
      }
  
      int ni() {
          return Integer.parseInt(next());
      }
  
      int[] intArray(int N) {
          int[] ret = new int[N];
          for (int i = 0; i < N; i++) {
              ret[i] = ni();
          }
          return ret;
      }
  
      long nl() {
          return Long.parseLong(next());
      }
  
      long[] longArray(int N) {
          long[] ret = new long[N];
          for (int i = 0; i < N; i++) {
              ret[i] = nl();
          }
          return ret;
      }
  
      double nd() {
          return Double.parseDouble(next());
      }
  
      String nextLine() {
          String str = "";
          try {
              str = br.readLine();
          } catch (IOException e) {
              e.printStackTrace();
          }
          return str;
      }
  }
  