#include<bits/stdc++.h>
#define endl '\n'
#define ll long long
using namespace std;
signed main() {
int T;
cin >> T;
while (T--) {
int n, k;
cin >> n >> k;
vector<vector<int>> a(n, vector<int>(n));
for (int i = 0; i < n; ++i)
for (int j = 0; j < n; ++j)
cin >> a[i][j];
int cnt = 0;
for (int i = 0; i < n >> 1; ++i)
for (int j = 0; j < n; ++j)
if (a[i][j] != a[n - i - 1][n - j - 1])
++cnt;
if (n & 1) {
int t = n >> 1;
for (int i = 0; i < n >> 1; ++i)
if (a[t][i] != a[t][n - i - 1])
++cnt;
}
cout << (cnt <= k && (n & 1 || !((k - cnt) & 1)) ? "YES" : "NO") << endl;
}
}/*
1
5 0
0 0 0 0 0
1 1 1 1 1
0 1 0 0 0
1 1 1 1 1
0 0 0 0 0
*/
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