#pragma comment(linker, "/STACK:1024000000,1024000000")#include<cstdio>#include<cstring>#include<cmath>#include<algorithm>#include<vector>#include<map>#include<set>#include<queue>#include<stack>#include<iostream>using namespace std;typedef long long LL;const double pi=acos(-1.0),eps=1e-6;void File(){    freopen("D:\\in.txt","r",stdin);    freopen("D:\\out.txt","w",stdout);}template <class T>inline void read(T &x){    char c = getchar(); x = 0;while(!isdigit(c)) c = getchar();    while(isdigit(c)) { x = x * 10 + c - ‘0‘; c = getchar();  }}const int maxn=550;bool f[2][maxn][maxn];int n,k,c[maxn];int main(){    scanf("%d%d",&n,&k);    for(int i=1;i<=n;i++) scanf("%d",&c[i]);    int now=0; f[now][0][0]=1;    for(int i=1;i<=n;i++)    {        for(int j=0;j<=k;j++)        {            for(int s=0;s<=j;s++)            {                if(f[now][j][s]==0) continue;                f[now^1][j][s]=1;                if(j+c[i]<=k) f[now^1][j+c[i]][s]=1;                if(j+c[i]<=k&&s+c[i]<=k) f[now^1][j+c[i]][s+c[i]]=1;            }        }        now=now^1;    }    int sum=0;    for(int i=0;i<=k;i++) if(f[now][k][i]) sum++;    printf("%d\n",sum);    for(int i=0;i<=k;i++) if(f[now][k][i]) printf("%d ",i);    printf("\n");    return 0;}