E.cpp

// #pragma GCC optimize("Ofast,unroll-loops")
// #pragma GCC target("avx,avx2,fma")

#include <bits/stdc++.h>
using namespace std;

#define ll long long
#define ull unsigned long long
#define dd double
#define ld long double
#define sl(n) scanf("%lld", &n)
#define si(n) scanf("%d", &n)
#define sd(n) scanf("%lf", &n)
#define pll pair <ll, ll>
#define pii pair <int, int>
#define mp make_pair
#define pb push_back
#define all(v) v.begin(), v.end()
#define inf (1LL << 61)
#define loop(i, start, stop, inc) for(ll i = start; i <= stop; i += inc)
#define for1(i, stop) for(ll i = 1; i <= stop; ++i)
#define for0(i, stop) for(ll i = 0; i < stop; ++i)
#define rep1(i, start) for(ll i = start; i >= 1; --i)
#define rep0(i, start) for(ll i = (start-1); i >= 0; --i)
#define ms(n, i) memset(n, i, sizeof(n))
#define casep(n) printf("Case %lld:", ++n)
#define pn printf("\n")
#define pf printf
#define EL '\n'
#define fastio std::ios_base::sync_with_stdio(false);cin.tie(NULL);cout.tie(NULL);

// === DEBUG MACRO STARTS HERE === //
#ifndef ONLINE_JUDGE
#define DEBUG
#define SYS_COL system("COLOR")
#endif

int recur_depth = 0;
#ifdef DEBUG
#define dbg(x) {++recur_depth; auto x_=x; --recur_depth; SYS_COL; \
                cerr<<string(recur_depth, '\t')<<"\e[91m"<<__func__<<":" \
                <<__LINE__<<"\t"<<#x<<" = "<<x_<<"\e[39m"<<endl;}

template<typename Ostream, typename Cont>
typename enable_if<is_same<Ostream,ostream>::value,
            Ostream&>::type operator<<(Ostream& os,  const Cont& v) {
	os<<"[";
	for(auto& x:v){os<<x<<", ";}
	return os<<"]";
}
template<typename Ostream, typename ...Ts>
Ostream& operator<<(Ostream& os,  const pair<Ts...>& p){
	return os<<"{"<<p.first<<", "<<p.second<<"}";
}
#else
#define dbg(x)
#endif
// === DEBUG MACRO ENDS HERE === //

#define ff first
#define ss second

const ll sz = 3e5 + 10;
ll ara[sz], cnt[sz], a[sz], pos[sz], n, m;

ll swap_need(ll k)
{
    for1(i, n) a[i] = ara[i], pos[ ara[i] ] = i;

    ll one = k+1, ret = 0;

    for1(i, n) {
        ll x;
        if(i < one) x = n - (one-i-1);
        else x = i-one+1;

        ll p = pos[x];
        pos[ a[i] ] = p, pos[x] = i;
        swap(a[i], a[p]);

        ret += (p != i);
    }
    return ret;
}

int main()
{
    ll t;
    cin >> t;

    while(t--) {
        sl(n), sl(m);

        for1(i, n) {
            sl(ara[i]);

            ll cyc = i-ara[i];
            if(cyc < 0) cyc += n;

            cnt[cyc]++;
        }

        vector <int> ans;

        for0(k, n) {
            if(n-cnt[k] > 2*m)
                continue;

            if(swap_need(k) <= m) ans.pb(k);
        }

        pf("%d", (int)ans.size());
        for(int &x : ans) pf(" %d", x);
        pn;

        for0(k, n) cnt[k] = 0;
    }

    return 0;
}