Buggy python submission (verdict: Time Limit Exceeded):
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = A[i][j]-B[i][j]
M = 80*(H+W)
dp = [set() for j in range(H)]
c = C[0][0]
dp[0].add(c)
dp[0].add(-c)
for i in range(1, H):
    c = C[i][0]
    for j in dp[i-1]:
        dp[i].add(j+c)
        dp[i].add(j-c)
for i in range(1, W):
    dp1 = [set() for j in range(H)]
    c = C[0][i]
    for k in dp[0]:
        dp1[0].add(k+c)
        dp1[0].add(k-c)
    for j in range(1, H):
        c = C[j][i]
        for k in dp[j]:
            dp1[j].add(k+c)
            dp1[j].add(k-c)
        for k in dp1[j-1]:
            dp1[j].add(k+c)
            dp1[j].add(k-c)
    dp = dp1

ans = min(abs(i) for i in dp[-1])
print(ans)

        









Fixed submission:
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
M = 80*(H+W)
dp = [[0 for i in range(W)] for j in range(H)]
c = C[0][0]
dp[0][0]+=(1<<(c+M))|(1<<(M-c))
for s in range(1, H+W):
    for b in range(max(s-H+1, 0), min(s+1, W)):
        a = s-b
        c = C[a][b]
        if a>=1:
            d = dp[a-1][b]
            dp[a][b]|=(d<<c)|(d>>c)
        if b>=1:
            d = dp[a][b-1]
            dp[a][b]|=(d<<c)|(d>>c)
ans = 10**10
d = dp[-1][-1]
for i in range(0, M*2+1):
    if 1<<i&d:
        ans = min(ans, abs(i-M))
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = A[i][j]-B[i][j]
M = 80*(H+W)
dp = [set() for j in range(H)]
c = C[0][0]
dp[0].add(c)
dp[0].add(-c)
for i in range(1, H):
    c = C[i][0]
    for j in dp[i-1]:
        dp[i].add(j+c)
        dp[i].add(j-c)
for i in range(1, W):
    dp1 = [set() for j in range(H)]
    c = C[0][i]
    for k in dp[0]:
        dp1[0].add(k+c)
        dp1[0].add(k-c)
    for j in range(1, H):
        c = C[j][i]
        for k in dp[j]:
            dp1[j].add(k+c)
            dp1[j].add(k-c)
        for k in dp1[j-1]:
            dp1[j].add(k+c)
            dp1[j].add(k-c)
    dp = dp1

ans = min(abs(i) for i in dp[-1])
print(ans)

        









Fixed submission:
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
M = 80*(H+W)
dp = [[0 for i in range(W)] for j in range(H)]
c = C[0][0]
dp[0][0]+=(1<<(c+M))|(1<<(M-c))
for s in range(1, H+W):
    for b in range(max(s-H+1, 0), min(s+1, W)):
        a = s-b
        c = C[a][b]
        if a>=1:
            d = dp[a-1][b]
            dp[a][b]|=(d<<c)|(d>>c)
        if b>=1:
            d = dp[a][b-1]
            dp[a][b]|=(d<<c)|(d>>c)
ans = 10**10
d = dp[-1][-1]
for i in range(0, M*2+1):
    if 1<<i&d:
        ans = min(ans, abs(i-M))
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = A[i][j]-B[i][j]
M = 80*(H+W)
dp = [[set() for i in range(W)] for j in range(H)]
c = C[0][0]
dp[0][0].add(c)
dp[0][0].add(-c)
for s in range(1, H+W):
    for b in range(W):
        a = s-b
        if a<0 or a>=H:
            continue
        c = C[a][b]
        if a>=1:
            for i in dp[a-1][b]:
                dp[a][b].add(i+c)
                dp[a][b].add(i-c)

        if b>=1:
            for i in dp[a][b-1]:
                dp[a][b].add(i+c)
                dp[a][b].add(i-c)
ans = min(abs(i) for i in dp[-1][-1])
print(ans)

        









Fixed submission:
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
M = 80*(H+W)
dp = [[0 for i in range(W)] for j in range(H)]
c = C[0][0]
dp[0][0]+=(1<<(c+M))|(1<<(M-c))
for s in range(1, H+W):
    for b in range(max(s-H+1, 0), min(s+1, W)):
        a = s-b
        c = C[a][b]
        if a>=1:
            d = dp[a-1][b]
            dp[a][b]|=(d<<c)|(d>>c)
        if b>=1:
            d = dp[a][b-1]
            dp[a][b]|=(d<<c)|(d>>c)
ans = 10**10
d = dp[-1][-1]
for i in range(0, M*2+1):
    if 1<<i&d:
        ans = min(ans, abs(i-M))
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = A[i][j]-B[i][j]
M = 80*(H+W)
dp = [[[0]*(M*2+10) for i in range(W)] for j in range(H)]
dp[0][0][0] = 1
que = deque([(0, 0)])
while que:
    a, b = que.pop()
    c = C[a][b]
    if a<=H-2:
        for i in range(-M+c, M+1-c):
            if dp[a][b][i]:
                dp[a+1][b][i+c] = 1
                dp[a+1][b][i-c] = 1
        que.append((a+1, b))
    if b<=W-2:
        for i in range(-M+c, M+1-c):
            if dp[a][b][i]:
                dp[a][b+1][i+c] = 1
                dp[a][b-1][i-c] = 1
        que.append((a, b+1))
c = C[-1][-1]
ans = 10**10
for i in range(-M, M+1):
    if dp[-1][-1][i]:
        ans = min(ans, abs(i+c), abs(i-c))
print(ans)






Fixed submission:
from collections import deque
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)]
C = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
M = 80*(H+W)
dp = [[0 for i in range(W)] for j in range(H)]
c = C[0][0]
dp[0][0]+=(1<<(c+M))|(1<<(M-c))
for s in range(1, H+W):
    for b in range(max(s-H+1, 0), min(s+1, W)):
        a = s-b
        c = C[a][b]
        if a>=1:
            d = dp[a-1][b]
            dp[a][b]|=(d<<c)|(d>>c)
        if b>=1:
            d = dp[a][b-1]
            dp[a][b]|=(d<<c)|(d>>c)
ans = 10**10
d = dp[-1][-1]
for i in range(0, M*2+1):
    if 1<<i&d:
        ans = min(ans, abs(i-M))
print(ans)