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)]
c=[[abs(a[i][j]-b[i][j]) for j in range(w)]for i in range(h)]
dp=[[[False]*25601 for _ in range(w+1)]for _ in range(h+1)]
dp[0][1][12800]=True
for i in range(1,h+1):
    for j in range(1,w+1):
        t=c[i-1][j-1]
        for k in range(25601):
            if t<=k:dp[i][j][k]|=dp[i-1][j][k-t]|dp[i][j-1][k-t]
            if 25600>=t+k:dp[i][j][k]|=dp[i-1][j][k+t]|dp[i][j-1][k+t]
ans=10**20
for i in range(25601):
    if dp[h][w][i]:
        ans=min(ans,abs(12800-i))
print(ans)


Fixed submission:
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)]
d=[[a[i][j]-b[i][j]for j in range(w)]for i in range(h)]
dp=[w*[0]for _ in range(h)]
dp[0][0]=1<<(80+d[0][0])|1<<(80-d[0][0])
for i in range(h):
  for j in range(w):
    if i!=0:
      dp[i][j]|=(dp[i-1][j]<<80+d[i][j])
      dp[i][j]|=(dp[i-1][j]<<80-d[i][j])
    if j!=0:
      dp[i][j]|=(dp[i][j-1]<<80+d[i][j])
      dp[i][j]|=(dp[i][j-1]<<80-d[i][j])
n=dp[-1][-1]|(1<<15000)
ans=1<<1000
for i in range(15000):
  if n&(1<<i):ans=min(ans,abs(i-(h+w-1)*80))
print(ans)

Buggy python submission (verdict: Time Limit Exceeded):
import sys
input=sys.stdin.readline
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)]
l=80*80+1
dp=[l*[False]for _ in range((h+1)*(w+1))]
mid=l//2
for i in range(h):
  for j in range(w):
    c=abs(a[i][j]-b[i][j])
    if i==j==0:dp[w+2][c]=True;continue
    else:
      for k in range(l-c):dp[(i+1)*(w+1)+j+1][k]=dp[i*(w+1)+j+1][abs(k-c)] or dp[(i+1)*(w+1)+j][abs(k-c)] or dp[i*(w+1)+j+1][abs(k+c)] or dp[(i+1)*(w+1)+j][abs(k+c)]
for i in range(l):
  if dp[-1][i]:print(i);exit()

Fixed submission:
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)]
d=[[a[i][j]-b[i][j]for j in range(w)]for i in range(h)]
dp=[w*[0]for _ in range(h)]
dp[0][0]=1<<(80+d[0][0])|1<<(80-d[0][0])
for i in range(h):
  for j in range(w):
    if i!=0:
      dp[i][j]|=(dp[i-1][j]<<80+d[i][j])
      dp[i][j]|=(dp[i-1][j]<<80-d[i][j])
    if j!=0:
      dp[i][j]|=(dp[i][j-1]<<80+d[i][j])
      dp[i][j]|=(dp[i][j-1]<<80-d[i][j])
n=dp[-1][-1]|(1<<15000)
ans=1<<1000
for i in range(15000):
  if n&(1<<i):ans=min(ans,abs(i-(h+w-1)*80))
print(ans)

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)]
d=[]
ma=0
for i in range(h):
  d.append([])
  for j in range(w):
    d[-1].append(abs(a[i][j]-b[i][j]))
    ma=max(abs(a[i][j]-b[i][j]),ma)
if ma==0:print(0);exit()
l=(h+w-1)*ma*2+1
dp=[[l*[0]for _ in range(w)]for _ in range(h)]
mid=l//2
for i in range(h):
  for j in range(w):
    c=d[i][j]
    if i==j==0:dp[0][0][mid-c]=dp[0][0][mid+c]=1
    else:
      for k in range(l):
        if i!=0:
          if k-c>=0:dp[i][j][k-c]+=dp[i-1][j][k]
          if k+c<l:dp[i][j][k+c]+=dp[i-1][j][k]
        if j!=0:
          if k-c>=0:dp[i][j][k-c]+=dp[i][j-1][k]
          if k+c<l:dp[i][j][k+c]+=dp[i][j-1][k]
for i in range(mid):
  if dp[h-1][w-1][mid-i]or dp[h-1][w-1][mid+i]:print(i);exit()

Fixed submission:
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)]
d=[[a[i][j]-b[i][j]for j in range(w)]for i in range(h)]
dp=[w*[0]for _ in range(h)]
dp[0][0]=1<<(80+d[0][0])|1<<(80-d[0][0])
for i in range(h):
  for j in range(w):
    if i!=0:
      dp[i][j]|=(dp[i-1][j]<<80+d[i][j])
      dp[i][j]|=(dp[i-1][j]<<80-d[i][j])
    if j!=0:
      dp[i][j]|=(dp[i][j-1]<<80+d[i][j])
      dp[i][j]|=(dp[i][j-1]<<80-d[i][j])
n=dp[-1][-1]|(1<<15000)
ans=1<<1000
for i in range(15000):
  if n&(1<<i):ans=min(ans,abs(i-(h+w-1)*80))
print(ans)