Buggy python submission (verdict: Runtime Error):
h, w = map(int, input().split())
a = [list(map(int, input().split())) for _ in range(h)]
b = [list(map(int, input().split())) for _ in range(h)]

x = (h + w) * 80

dp = [[0] * w for _ in range(h)]
d = abs(a[0][0] - b[0][0])
dp[0][0] = 1 << (x - d)

for i in range(h):
    for j, (ae, be) in enumerate(zip(a[i], b[i])):
        if h == w == 0:
            continue

        d = abs(ae - be)
        bt = 0
        if i != 0:
            bt |= dp[i-1][j] << d
            bt |= dp[i-1][j] >> d

        if j != 0:
            bt |= dp[i][j-1] << d
            bt |= dp[i][j-1] >> d

        dp[i][j] = bt

dp = dp[-1][-1]

b = bin(dp)[2:]
can_make = [i - x for i, be in enumerate(b[::-1]) if be == "1"]

ans = min(x if x >= 0 else -x for x in can_make)
print(ans)


Fixed submission:
import sys
read = sys.stdin.buffer.read
readline = sys.stdin.buffer.readline
readlines = sys.stdin.buffer.readlines

H,W = map(int,readline().split())
A = [list(map(int,readline().split())) for _ in range(H)]
B = [list(map(int,readline().split())) for _ in range(H)]

X = (H + W) * 80
# X点持った状態から始める
dp = [[0] * W for _ in range(H)]
d = abs(A[0][0] - B[0][0])
dp[0][0] = (1 << (X - d))
for h in range(H):
    for w,(a,b) in enumerate(zip(A[h],B[h])):
        if h == w == 0:
            continue
        d = abs(a - b)
        x = 0
        if h != 0:
            x |= (dp[h-1][w] << d) 
            x |= (dp[h-1][w] >> d)
        if w != 0:
            x |= (dp[h][w-1] << d) 
            x |= (dp[h][w-1] >> d)
        dp[h][w] = x

dp = dp[-1][-1]

B = bin(dp)[2:]
can_make = [i - X for i,b in enumerate(B[::-1]) if b == '1']

answer = min(x if x >= 0 else -x for x in can_make)
print(answer)

Buggy python submission (verdict: Time Limit Exceeded):
h, w = map(int, input().split())
a = [list(map(int, input().split())) for _ in range(h)]
b = [list(map(int, input().split())) for _ in range(h)]

k_max = 81 * (h + w)
dp = [[[0] * (k_max+1) for _ in range(w+1)] for _ in range(h+1)]
for i in range(h + 1):
    dp[i][0][0] = 1

for j in range(w + 1):
    dp[0][j][0] = 1

for i in range(1, h + 1):
    for j in range(1, w + 1):
        ab = abs(a[i-1][j-1] - b[i-1][j-1])
        for k in range(k_max + 1):
            d = dp[i-1][j][abs(k-ab)]
            r = dp[i][j-1][abs(k-ab)]
            if k + ab <= k_max:
                d |= dp[i-1][j][k+ab]
                r |= dp[i][j-1][k+ab]
            dp[i][j][k] = d or r

ans = 0
for k in range(k_max + 1):
    if dp[h][w][k]:
        ans = k
        break

print(ans)


Fixed submission:
import sys
read = sys.stdin.buffer.read
readline = sys.stdin.buffer.readline
readlines = sys.stdin.buffer.readlines

H,W = map(int,readline().split())
A = [list(map(int,readline().split())) for _ in range(H)]
B = [list(map(int,readline().split())) for _ in range(H)]

X = (H + W) * 80
# X点持った状態から始める
dp = [[0] * W for _ in range(H)]
d = abs(A[0][0] - B[0][0])
dp[0][0] = (1 << (X - d))
for h in range(H):
    for w,(a,b) in enumerate(zip(A[h],B[h])):
        if h == w == 0:
            continue
        d = abs(a - b)
        x = 0
        if h != 0:
            x |= (dp[h-1][w] << d) 
            x |= (dp[h-1][w] >> d)
        if w != 0:
            x |= (dp[h][w-1] << d) 
            x |= (dp[h][w-1] >> d)
        dp[h][w] = x

dp = dp[-1][-1]

B = bin(dp)[2:]
can_make = [i - X for i,b in enumerate(B[::-1]) if b == '1']

answer = min(x if x >= 0 else -x for x in can_make)
print(answer)

Buggy python submission (verdict: Time Limit Exceeded):
h, w = map(int, input().split())
a = [list(map(int, input().split())) for _ in range(h)]
b = [list(map(int, input().split())) for _ in range(h)]

k_max = 81 * (h + w)
dp = [[[0] * (k_max+1) for _ in range(w+1)] for _ in range(h+1)]
for i in range(h + 1):
    dp[i][0][0] = 1

for j in range(w + 1):
    dp[0][j][0] = 1

for i in range(1, h + 1):
    for j in range(1, w + 1):
        ab = abs(a[i-1][j-1] - b[i-1][j-1])
        for k in range(k_max + 1):
            d = dp[i-1][j][abs(k-ab)]
            r = dp[i][j-1][abs(k-ab)]
            if k + ab <= k_max:
                d |= dp[i-1][j][k+ab]
                r |= dp[i][j-1][k+ab]
            dp[i][j][k] = d or r

ans = 0
for k in range(k_max + 1):
    if dp[h][w][k]:
        ans = k
        break

print(ans)


Fixed submission:
import sys
read = sys.stdin.buffer.read
readline = sys.stdin.buffer.readline
readlines = sys.stdin.buffer.readlines

H,W = map(int,readline().split())
A = [list(map(int,readline().split())) for _ in range(H)]
B = [list(map(int,readline().split())) for _ in range(H)]

X = (H + W) * 80
# X点持った状態から始める
dp = [[0] * W for _ in range(H)]
d = abs(A[0][0] - B[0][0])
dp[0][0] = (1 << (X - d))
for h in range(H):
    for w,(a,b) in enumerate(zip(A[h],B[h])):
        if h == w == 0:
            continue
        d = abs(a - b)
        x = 0
        if h != 0:
            x |= (dp[h-1][w] << d) 
            x |= (dp[h-1][w] >> d)
        if w != 0:
            x |= (dp[h][w-1] << d) 
            x |= (dp[h][w-1] >> d)
        dp[h][w] = x

dp = dp[-1][-1]

B = bin(dp)[2:]
can_make = [i - X for i,b in enumerate(B[::-1]) if b == '1']

answer = min(x if x >= 0 else -x for x in can_make)
print(answer)