Buggy python submission (verdict: Time Limit Exceeded):
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(b) for b in input().split()] for _ in range(H)]

dp = [[{} for _ in range(W)] for _ in range(H)]
t = A[0][0]-B[0][0]
if t < 0:
    dp[0][0][-t*2] = True
    dp[0][0][-t*2-1] = True
elif t > 0:
    dp[0][0][2*t-1] = True
    dp[0][0][2*t] = True
else:
    dp[0][0][0] = True

for i in range(H):
    for j in range(W):
        if i > 0:
            for k in dp[i-1][j]:
                if k % 2 == 0:
                    num = -k//2
                else:
                    num = (k+1)//2
                num += A[i][j]-B[i][j]
                if num <= 0:
                    idx = -num*2
                else:
                    idx = num*2-1
                dp[i][j][idx] = True
                num += (-A[i][j]+B[i][j])*2
                if num <= 0:
                    idx = -num*2
                else:
                    idx = num*2-1
                dp[i][j][idx] = True
        if j > 0:
            for k in dp[i][j-1]:
                if k % 2 == 0:
                    num = -k//2
                else:
                    num = (k+1)//2
                num += A[i][j]-B[i][j]
                if num <= 0:
                    idx = -num*2
                else:
                    idx = num*2-1
                dp[i][j][idx] = True
                num += (-A[i][j]+B[i][j])*2
                if num <= 0:
                    idx = -num*2
                else:
                    idx = num*2-1
                dp[i][j][idx] = True
                    
ans = 10**9
for k in dp[H-1][W-1]:
    ans = min(ans, k//2+k%2)
        
print(ans)

Fixed submission:
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(b) for b in input().split()] for _ in range(H)]

C = [[0]*W for _ in range(H)]
num = 80
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
        
dp = [[0]*W for _ in range(H)]
dp[0][0] |= (1<<num+C[0][0]) | (1<<num-C[0][0])

for i in range(H):
    for j in range(W):
        if i > 0:
            dp[i][j] |= (dp[i-1][j]<<num+C[i][j]) | (dp[i-1][j]<<num-C[i][j])
        if j > 0:
            dp[i][j] |= (dp[i][j-1]<<num+C[i][j]) | (dp[i][j-1]<<num-C[i][j])
            
b = list(bin(dp[-1][-1]))[::-1]
ans = 10**9
for i in range(len(b)):
    if b[i] == "1":
        ans = min(ans, abs(num*(H+W-1)-i))

print(ans)

Buggy python submission (verdict: Runtime Error):
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(b) for b in input().split()] for _ in range(H)]

dp = [[[False]*12802 for _ in range(W)] for _ in range(H)]
t = A[0][0]-B[0][0]
if t < 0:
    dp[0][0][-t*2] = True
    dp[0][0][-t*2-1] = True
elif t > 0:
    dp[0][0][2*t-1] = True
    dp[0][0][2*t] = True
else:
    dp[0][0][0] = True

for i in range(H):
    for j in range(W):
        if i > 0:
            for k in range(12802):
                if dp[i-1][j][k]:
                    if k % 2 == 0:
                        num = -k//2
                    else:
                        num = (k+1)//2
                    num += A[i][j]-B[i][j]
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
                    num -= (-A[i][j]+B[i][j])*2
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
        if j > 0:
            for k in range(12802):
                if dp[i][j-1][k]:
                    if k % 2 == 0:
                        num = -k//2
                    else:
                        num = (k+1)//2
                    num += A[i][j]-B[i][j]
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
                    num += (-A[i][j]+B[i][j])*2
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
                    
for k in range(12802):
    if dp[H-1][W-1][k]:
        ans = k//2 + k%2
        break
        
print(ans)

Fixed submission:
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(b) for b in input().split()] for _ in range(H)]

C = [[0]*W for _ in range(H)]
num = 80
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
        
dp = [[0]*W for _ in range(H)]
dp[0][0] |= (1<<num+C[0][0]) | (1<<num-C[0][0])

for i in range(H):
    for j in range(W):
        if i > 0:
            dp[i][j] |= (dp[i-1][j]<<num+C[i][j]) | (dp[i-1][j]<<num-C[i][j])
        if j > 0:
            dp[i][j] |= (dp[i][j-1]<<num+C[i][j]) | (dp[i][j-1]<<num-C[i][j])
            
b = list(bin(dp[-1][-1]))[::-1]
ans = 10**9
for i in range(len(b)):
    if b[i] == "1":
        ans = min(ans, abs(num*(H+W-1)-i))

print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(b) for b in input().split()] for _ in range(H)]

dp = [[[False]*12802 for _ in range(W)] for _ in range(H)]
t = A[0][0]-B[0][0]
if t < 0:
    dp[0][0][-t*2] = True
    dp[0][0][-t*2-1] = True
elif t > 0:
    dp[0][0][2*t-1] = True
    dp[0][0][2*t] = True
else:
    dp[0][0][0] = True

for i in range(H):
    for j in range(W):
        if i > 0:
            for k in range(12802):
                if dp[i-1][j][k]:
                    if k % 2 == 0:
                        num = -k//2
                    else:
                        num = (k+1)//2
                    num += A[i][j]-B[i][j]
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
                    num -= (-A[i][j]+B[i][j])*2
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
        if j > 0:
            for k in range(12802):
                if dp[i][j-1][k]:
                    if k % 2 == 0:
                        num = -k//2
                    else:
                        num = (k+1)//2
                    num += A[i][j]-B[i][j]
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
                    num += (-A[i][j]+B[i][j])*2
                    if num <= 0:
                        idx = -num*2
                    else:
                        idx = num*2-1
                    dp[i][j][idx] = True
                    
for k in range(12802):
    if dp[H-1][W-1][k]:
        ans = k//2 + k%2
        break
        
print(ans)

Fixed submission:
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(b) for b in input().split()] for _ in range(H)]

C = [[0]*W for _ in range(H)]
num = 80
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
        
dp = [[0]*W for _ in range(H)]
dp[0][0] |= (1<<num+C[0][0]) | (1<<num-C[0][0])

for i in range(H):
    for j in range(W):
        if i > 0:
            dp[i][j] |= (dp[i-1][j]<<num+C[i][j]) | (dp[i-1][j]<<num-C[i][j])
        if j > 0:
            dp[i][j] |= (dp[i][j-1]<<num+C[i][j]) | (dp[i][j-1]<<num-C[i][j])
            
b = list(bin(dp[-1][-1]))[::-1]
ans = 10**9
for i in range(len(b)):
    if b[i] == "1":
        ans = min(ans, abs(num*(H+W-1)-i))

print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(a) for a in input().split()] for _ in range(H)]

L = [[0]*W for _ in range(H)]
for i in range(H):
    for j in range(W):
        L[i][j] = abs(A[i][j]-B[i][j])


dp = {}
dp[(0, 0)] = [L[0][0], -L[0][0]]
for i in range(1, W):
    dp[(0, i)] = []
    for k in dp[(0, i-1)]:
        dp[(0, i)].append(k+L[0][i])
        dp[(0, i)].append(k-L[0][i])
for i in range(1, H):
    dp[(i, 0)] = []
    for k in dp[(i-1, 0)]:
        dp[(i, 0)].append(k+L[i][0])
        dp[(i, 0)].append(k-L[i][0])
        
for i in range(1, H):
    for j in range(1, W):
        dp[(i, j)] = []
        if i != 0:
            for t in dp[(i-1, j)]:
                dp[(i, j)].append(t+L[i][j])
                dp[(i, j)].append(t-L[i][j])
        if j != 0:
            for t in dp[(i, j-1)]:
                dp[(i, j)].append(t+L[i][j])
                dp[(i, j)].append(t-L[i][j])
        if i-1 > 0 and j-1 > 0:
            dp.pop((i, j))
            
ans = 10**9
for k in dp[(H-1, W-1)]:
    ans = min(ans, abs(k))
    
print(ans)

Fixed submission:
H,W = map(int, input().split())
A = [[int(a) for a in input().split()] for _ in range(H)]
B = [[int(b) for b in input().split()] for _ in range(H)]

C = [[0]*W for _ in range(H)]
num = 80
for i in range(H):
    for j in range(W):
        C[i][j] = abs(A[i][j]-B[i][j])
        
dp = [[0]*W for _ in range(H)]
dp[0][0] |= (1<<num+C[0][0]) | (1<<num-C[0][0])

for i in range(H):
    for j in range(W):
        if i > 0:
            dp[i][j] |= (dp[i-1][j]<<num+C[i][j]) | (dp[i-1][j]<<num-C[i][j])
        if j > 0:
            dp[i][j] |= (dp[i][j-1]<<num+C[i][j]) | (dp[i][j-1]<<num-C[i][j])
            
b = list(bin(dp[-1][-1]))[::-1]
ans = 10**9
for i in range(len(b)):
    if b[i] == "1":
        ans = min(ans, abs(num*(H+W-1)-i))

print(ans)