Buggy python submission (verdict: Runtime Error):
import itertools

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

for _ in range(H):
    B.append(list(map(int,input().split())))

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

S_S = sorted(list(itertools.chain.from_iterable(S)),reverse=True)
MAX_S = sum(S_S[0:H+W-1])
MAX_SF = [[0] * W for _ in range(H)]
MAX_SR = [[0] * W for _ in range(H)]


MAX_SF[0][0] = S[0][0]
MAX_SR[H-1][W-1] = S[H-1][W-1]
for i in range(H):
    for j in range(W):
        if i == 0 and j == 0:
            continue
        if i == 0:
            MAX_SF[i][j] = MAX_SF[i][j-1] + S[i][j]
        elif j == 0:
            MAX_SF[i][j] = MAX_SF[i-1][j] + S[i][j]
        else:
            MAX_SF[i][j] = max(MAX_SF[i][j-1],MAX_SF[i-1][j]) + S[i][j]

for i in range(H-1,0,-1):
    for j in range(W-1,0,-1):
        if i == H-1 and j == W-1:
            continue
        if i == H-1:
            MAX_SR[i][j] = MAX_SR[i][j+1] + S[i][j]
        elif j == W-1:
            MAX_SR[i][j] = MAX_SR[i+11][j] + S[i][j]
        else:
            MAX_SR[i][j] = min(MAX_SR[i][j+1],MAX_SR[i+1][j]) + S[i][j]

DP = [[[False for _ in range(MAX_S+1)] for _ in range(W)] for _ in range(H)]

for i in range(H):
    for j in range(W):
        if i == 0 and j == 0:
            DP[0][0][S[0][0]] = True
        else:
            for d in ((1, 0), (0, 1)):

                if i - d[0] >= 0 and j - d[1] >= 0:
                    for k in range(min(MAX_SF[i][j],abs(MAX_SF[i][j] - MAX_SR[i][j])) + 1):
                        if k + S[i][j] <= MAX_S:
                            if DP[i-d[0]][j-d[1]][k + S[i][j]]:
                                DP[i][j][k] = True

                        if DP[i-d[0]][j-d[1]][abs(k - S[i][j])]:
                            DP[i][j][k] = True

for i in range(MAX_S+1):
    if DP[H-1][W-1][i]:
        print (i)
        exit(0)



Fixed submission:
import sys,queue,math,copy,itertools,bisect,collections,heapq

def main():
    LI = lambda : [int(x) for x in sys.stdin.readline().split()]

    H,W = LI()
    A = [LI() for _ in range(H)]
    B = [LI() 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])
    D = [[set() for _ in range(W+1)] for _ in range(H+1)]
    D[0][1] = {0}
    for i in range(1,H+1):
        for j in range(1,W+1):
            for k in D[i-1][j] | D[i][j-1]:
                D[i][j].add(abs(k+C[i-1][j-1]))
                D[i][j].add(abs(k-C[i-1][j-1]))

    print(min(D[-1][-1]))


if __name__ == '__main__':
    main()

Buggy python submission (verdict: Time Limit Exceeded):
import itertools

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

for _ in range(H):
    B.append(list(map(int,input().split())))

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

S_S = sorted(list(itertools.chain.from_iterable(S)),reverse=True)
MAX_S = sum(S_S[0:H+W-1])
MAX_SS = [[0] * W for _ in range(H)]
DP = [[[False for _ in range(MAX_S+1)] for _ in range(W)] for _ in range(H)]

for i in range(H):
    for j in range(W):
        if i == 0 and j == 0:
            DP[0][0][S[0][0]] = True
            MAX_SS[0][0] = S[0][0]
        else:
            if i - 1 < 0:
                MAX_SS[i][j] = MAX_SS[i][j - 1] + S[i][j]
            elif j - 1 < 0:
                MAX_SS[i][j] = MAX_SS[i - 1][j] + S[i][j]
            else:
                MAX_SS[i][j] = max(MAX_SS[i - 1][j],MAX_SS[i][j - 1]) + S[i][j]

            for d in ((1, 0), (0, 1)):

                if i - d[0] >= 0 and j - d[1] >= 0:
                    for k in range(MAX_SS[i][j] + 1):
                        if k + S[i][j] <= MAX_S:
                            if DP[i-d[0]][j-d[1]][k + S[i][j]]:
                                DP[i][j][k] = True
                        if DP[i-d[0]][j-d[1]][abs(k - S[i][j])]:
                            DP[i][j][k] = True

for i in range(MAX_S+1):
    if DP[H-1][W-1][i]:
        print (i)
        exit(0)

Fixed submission:
import sys,queue,math,copy,itertools,bisect,collections,heapq

def main():
    LI = lambda : [int(x) for x in sys.stdin.readline().split()]

    H,W = LI()
    A = [LI() for _ in range(H)]
    B = [LI() 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])
    D = [[set() for _ in range(W+1)] for _ in range(H+1)]
    D[0][1] = {0}
    for i in range(1,H+1):
        for j in range(1,W+1):
            for k in D[i-1][j] | D[i][j-1]:
                D[i][j].add(abs(k+C[i-1][j-1]))
                D[i][j].add(abs(k-C[i-1][j-1]))

    print(min(D[-1][-1]))


if __name__ == '__main__':
    main()