Buggy python submission (verdict: Time Limit Exceeded):
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
import numpy as np
d=np.zeros((H+1,W+1,80*(H+W)),dtype=bool)
d[1][1][A[0][0]-B[0][0]]=d[1][1][B[0][0]-A[0][0]]=1
for h in range(H):
    for w in range(W):
        x=A[h][w]-B[h][w]
        d[h+1][w+1]|=(np.roll(d[h][w+1],x))|(np.roll(d[h][w+1],-x))|(np.roll(d[h+1][w],x))|(np.roll(d[h+1][w],-x))
for i in range(99):
    if d[H][W][i] or d[H][W][-i]:
        print(i)
        exit()

Fixed submission:
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[0]*W for j in range(H)]
m=80*(H+W)
d[0][0]=1<<m
for h in range(H):
    for w in range(W):
        x=abs(A[h][w]-B[h][w])
        if h>0:
            d[h][w]|=d[h-1][w]
        if w>0:
            d[h][w]|=d[h][w-1]
        d[h][w]=d[h][w]<<x|d[h][w]>>x
x,y=1<<m,1<<m
for i in range(99):
    if d[H-1][W-1]&x or d[H-1][W-1]&y:
        print(i)
        exit()
    x<<=1
    y>>=1

Buggy python submission (verdict: Time Limit Exceeded):
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
import numpy as np
d=np.zeros((H+1,W+1,80*(H+W)),dtype=int)
d[1][1][A[0][0]-B[0][0]]=d[1][1][B[0][0]-A[0][0]]=1
for h in range(H):
    for w in range(W):
        x=A[h][w]-B[h][w]
        d[h+1][w+1]|=(np.roll(d[h][w+1],x))|(np.roll(d[h][w+1],-x))|(np.roll(d[h+1][w],x))|(np.roll(d[h+1][w],-x))
for i in range(99):
    if d[H][W][i] or d[H][W][-i]:
        print(i)
        exit()

Fixed submission:
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[0]*W for j in range(H)]
m=80*(H+W)
d[0][0]=1<<m
for h in range(H):
    for w in range(W):
        x=abs(A[h][w]-B[h][w])
        if h>0:
            d[h][w]|=d[h-1][w]
        if w>0:
            d[h][w]|=d[h][w-1]
        d[h][w]=d[h][w]<<x|d[h][w]>>x
x,y=1<<m,1<<m
for i in range(99):
    if d[H-1][W-1]&x or d[H-1][W-1]&y:
        print(i)
        exit()
    x<<=1
    y>>=1

Buggy python submission (verdict: Time Limit Exceeded):
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[set() for i in range(W+1)] for j in range(H+1)]
d[1][1].add(A[0][0]-B[0][0])
d[1][1].add(B[0][0]-A[0][0])
for h in range(H):
    for w in range(W):
        x=A[h][w]-B[h][w]
        for y in d[h][w+1].union(d[h+1][w]):
            d[h+1][w+1].add(y+x)
            d[h+1][w+1].add(y-x)
for i in range(99):
    if i in d[H][W] or -i in d[H][W]:
        print(i)
        exit()

Fixed submission:
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[0]*W for j in range(H)]
m=80*(H+W)
d[0][0]=1<<m
for h in range(H):
    for w in range(W):
        x=abs(A[h][w]-B[h][w])
        if h>0:
            d[h][w]|=d[h-1][w]
        if w>0:
            d[h][w]|=d[h][w-1]
        d[h][w]=d[h][w]<<x|d[h][w]>>x
x,y=1<<m,1<<m
for i in range(99):
    if d[H-1][W-1]&x or d[H-1][W-1]&y:
        print(i)
        exit()
    x<<=1
    y>>=1

Buggy python submission (verdict: Time Limit Exceeded):
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
m=80*(H+W)
d=[[[0]*m for i in range(W+1)] for j in range(H+1)]
d[1][1][A[0][0]-B[0][0]]=d[1][1][B[0][0]-A[0][0]]=1
for h in range(H):
    for w in range(W):
        x=A[h][w]-B[h][w]
        for y in range(m):
            if d[h][w+1][y] or d[h+1][w][y]:
                d[h+1][w+1][(y+x)%m]=d[h+1][w+1][(y-x)%m]=1
for i in range(m):
    if d[H][W][i] or d[H][W][-i]:
        print(i)
        exit()

Fixed submission:
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[0]*W for j in range(H)]
m=80*(H+W)
d[0][0]=1<<m
for h in range(H):
    for w in range(W):
        x=abs(A[h][w]-B[h][w])
        if h>0:
            d[h][w]|=d[h-1][w]
        if w>0:
            d[h][w]|=d[h][w-1]
        d[h][w]=d[h][w]<<x|d[h][w]>>x
x,y=1<<m,1<<m
for i in range(99):
    if d[H-1][W-1]&x or d[H-1][W-1]&y:
        print(i)
        exit()
    x<<=1
    y>>=1

Buggy python submission (verdict: Time Limit Exceeded):
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[set() for i in range(W+1)] for j in range(H+1)]
d[1][1].add(A[0][0]-B[0][0])
d[1][1].add(B[0][0]-A[0][0])
for h in range(H):
    for w in range(W):
        x=A[h][w]-B[h][w]
        for y in d[h][w+1]:
            d[h+1][w+1].add((y+x)%(80*H*W))
            d[h+1][w+1].add((y-x)%(80*H*W))
        for y in d[h+1][w]:
            d[h+1][w+1].add((y+x)%(80*H*W))
            d[h+1][w+1].add((y-x)%(80*H*W))
for i in range(80*H*W):
    if i in d[H][W] or -i in d[H][W]:
        print(i)
        exit()

Fixed submission:
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[0]*W for j in range(H)]
m=80*(H+W)
d[0][0]=1<<m
for h in range(H):
    for w in range(W):
        x=abs(A[h][w]-B[h][w])
        if h>0:
            d[h][w]|=d[h-1][w]
        if w>0:
            d[h][w]|=d[h][w-1]
        d[h][w]=d[h][w]<<x|d[h][w]>>x
x,y=1<<m,1<<m
for i in range(99):
    if d[H-1][W-1]&x or d[H-1][W-1]&y:
        print(i)
        exit()
    x<<=1
    y>>=1

Buggy python submission (verdict: Time Limit Exceeded):
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[[0]*80*H*W for i in range(W+1)] for j in range(H+1)]
d[1][1][A[0][0]-B[0][0]]=d[1][1][B[0][0]-A[0][0]]=1
for h in range(H):
    for w in range(W):
        x=A[h][w]-B[h][w]
        for y in range(80*H*W):
            if d[h][w+1][y] or d[h+1][w][y]:
                d[h+1][w+1][(y+x)%(80*H*W)]=d[h+1][w+1][(y-x)%(80*H*W)]=1
for i in range(40*H*W):
    if d[H][W][i] or d[H][W][-i]:
        print(i)
        exit()

Fixed submission:
H,W=map(int,input().split())
A=[list(map(int,input().split())) for i in range(H)]
B=[list(map(int,input().split())) for i in range(H)]
d=[[0]*W for j in range(H)]
m=80*(H+W)
d[0][0]=1<<m
for h in range(H):
    for w in range(W):
        x=abs(A[h][w]-B[h][w])
        if h>0:
            d[h][w]|=d[h-1][w]
        if w>0:
            d[h][w]|=d[h][w-1]
        d[h][w]=d[h][w]<<x|d[h][w]>>x
x,y=1<<m,1<<m
for i in range(99):
    if d[H-1][W-1]&x or d[H-1][W-1]&y:
        print(i)
        exit()
    x<<=1
    y>>=1