#include <bits/stdc++.h>
using namespace std;
using i64 = long long;
constexpr int maxn = 100000 + 10;
int a[maxn], b[maxn];
void solve()
{
    int n, m, k;
    cin >> n >> m >> k;
    for (int i=0;i<n*m;++i) cin >> a[i], --a[i], b[a[i]] = i;
    int ans = 0x3f3f3f3f;
    for (int i=0;i<n;++i)
    {
        vector<int> v;
        for (int j=0;j<m;++j) v.emplace_back(b[i * m + j]);
        sort(v.begin(), v.end());
        int c = 0, p = 0;
        for (int j=0;j<m;++j)
        {
            int x = v[m - j - 1];
            while (p < v.size() && v[p] == c) ++p, ++c;
            if (x < c) continue;
            if (j < k) ++c;
            else
            {
                c = x + 1;
                break;
            }
        }
        ans = min(ans, c);
    }
    cout << ans << '\n';
}
int main()
{
    ios::sync_with_stdio(0);
    cin.tie(0);
    int t;
    cin >> t;
    while (t--) solve();
    return 0;
}