#include <bits/stdc++.h>
#include <unordered_set>
#include <unordered_map>
#include <random>
#include<algorithm>
using namespace std;
using int64 = long long;
using uint = unsigned int;
void solve(){
int n, k;
cin>>n>>k;
vector<int> a(n);
for(int i = 0; i < n; ++i) cin>>a[i];
vector<vector<int>> f(k + 1, vector<int>(k + 1, 0));
f[0][0] = 1;
for(int i = 0; i < n; ++i){
vector<vector<int>> g = f;
for(int j = 0; j <= k; ++j){
for(int x = 0; x <= k; ++x){
if(j + a[i] <= k) g[j + a[i]][x] += f[j][x];
if(x + a[i] <= k) g[j][x + a[i]] += f[j][x];
}
}
f = g;
}
vector<int> res;
for(int i = 0; i <= k; ++i){
if(f[i][k - i] || f[k - i][i]> 0) res.push_back(i);
}
cout<<res.size()<<'\n';
for(auto c : res) cout<<c<<' ';
}
int main()
{
ios::sync_with_stdio(false);
cin.tie(0), cout.tie(0);
int t = 1;
// int t;
// cin>>t;
while(t--){
solve();
}
return 0;
}
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