#include <iostream>
#include <vector>
#define pb push_back
using namespace std;
int n, k;
int a[1000];
bool dp[510][510][510];
int main(){
cin >> n >> k;
for (int i = 1; i <= n; ++i){
cin >> a[i];
}
dp[0][0][0] = 1;
for (int i = 1; i <= n; ++i){
for (int j = 0; j <= k; ++j){
for (int p = 0; p <= j; ++p){
dp[i][j][p] |= dp[i - 1][j][p];
if (j >= a[i]){
dp[i][j][p] |= dp[i - 1][j - a[i]][p];
}
if (j >= a[i] && p >= a[i]){
dp[i][j][p] |= dp[i - 1][j - a[i]][p - a[i]];
}
}
}
}
vector<int> x;
for (int i = 0; i <= k; ++i){
if (dp[n][k][i]){
x.pb(i);
}
}
cout << (int)x.size() << '\n';
for (auto it : x){
cout << it << " ";
}
}/*1687991988.8299892*/
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