/*package whatever //do not write package name here */

import java.util.*;
import java.lang.*;
import java.io.*;

class GFG {
    public static int count=0;
	public static void main (String[] args) {
		Scanner s=new Scanner(System.in);
		int t=s.nextInt();
		while(t-->0){
		    int k=s.nextInt();
		    int n=s.nextInt();
		    int arr[][]=new int[n][n];
		    for(int i=0;i<n;i++){
		        for(int j=0;j<n;j++)
		         arr[i][j]=s.nextInt();
		    }
		     number(0,0,n,k,arr);
		     System.out.println(count);
		}
	}
	public static void number(int i,int j,int n,int k,int[][] arr){
	    if(i>=n || j>=n || k<0){
	        return;
	    }
	    if(i==n-1 && j==n-1){
	        if((k-arr[i][j])==0)
	        count++;
	        return;
	    }
	    number(i+1,j,n,k-arr[i][j],arr);
	    number(i,j+1,n,k-arr[i][j],arr);
	}
}