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

MAX_VAL = 80*80+5
dp = [[[False]*(MAX_VAL) for _ in range(w+1)] for _ in range(h+1)]

bias = MAX_VAL//2
icost = a[0][0] - b[0][0]
dp[1][1][icost + bias] = True

dp[1][1][-icost + bias] = True

for i in range(1,h+1):
    for j in range(1,w+1):
        cost = a[i-1][j-1] - b[i-1][j-1]
        for k in range(MAX_VAL):
            if dp[i-1][j][k]:
                if 0 <= k+cost < MAX_VAL:
                    dp[i][j][k+cost] = True
                if 0 <= k-cost < MAX_VAL:
                    dp[i][j][k-cost] = True
            if dp[i][j-1][k]:
                if 0 <= k+cost < MAX_VAL:
                    dp[i][j][k+cost] = True
                if 0 <= k-cost < MAX_VAL:
                    dp[i][j][k-cost] = True

ans = 10010001001
for i in range(MAX_VAL):
    if dp[h][w][i]:
        ans = min(ans,abs(i-bias))
print(ans)

Fixed submission:
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]
bias = 80*80*80

dp = [[0 for _ in range(w)] for _ in range(h)]

dp[0][0] = 1 << ls[0][0]+bias

for i in range(h):
    for j in range(w):

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

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

ans = dp[h-1][w-1] >> bias
idx = 0
while(1):
    if 1 << idx & ans:
        break
    idx += 1
print(idx)

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

MAX_VAL = 80*80*2+5
dp = [[[False]*(MAX_VAL) for _ in range(w+1)] for _ in range(h+1)]

bias = MAX_VAL//2
icost = a[0][0] - b[0][0]
dp[1][1][icost + bias] = True

dp[1][1][-icost + bias] = True

for i in range(1,h+1):
    for j in range(1,w+1):
        cost = a[i-1][j-1] - b[i-1][j-1]
        for k in range(MAX_VAL):
            if dp[i-1][j][k]:
                if 0 <= k+cost < MAX_VAL:
                    dp[i][j][k+cost] = True
                if 0 <= k-cost < MAX_VAL:
                    dp[i][j][k-cost] = True
            if dp[i][j-1][k]:
                if 0 <= k+cost < MAX_VAL:
                    dp[i][j][k+cost] = True
                if 0 <= k-cost < MAX_VAL:
                    dp[i][j][k-cost] = True

ans = 10010001001
for i in range(MAX_VAL):
    if dp[h][w][i]:
        ans = min(ans,abs(i-bias))
print(ans)

Fixed submission:
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]
bias = 80*80*80

dp = [[0 for _ in range(w)] for _ in range(h)]

dp[0][0] = 1 << ls[0][0]+bias

for i in range(h):
    for j in range(w):

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

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

ans = dp[h-1][w-1] >> bias
idx = 0
while(1):
    if 1 << idx & ans:
        break
    idx += 1
print(idx)

Buggy python submission (verdict: Runtime Error):
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]

p=0
for i in range(h):
    p+= sum(ls[i])

dp = [[[False]*p for _ in range(w)] for _ in range(h)]

dp[0][0][ls[0][0]] = True

for i in range(h):
    for j in range(w):

        if j != 0:  
            for k in range(p):
                if dp[i][j-1][k]:
                    dp[i][j][k+ls[i][j]] = True
                    dp[i][j][abs(k-ls[i][j])] = True

        if i != 0:
            for k in range(p):
                if dp[i-1][j][k]:
                    dp[i][j][k+ls[i][j]] = True
                    dp[i][j][abs(k-ls[i][j])] = True

for i in range(p):
    if dp[h-1][w-1][i]:
        break

print(i)
            

Fixed submission:
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]
bias = 80*80*80

dp = [[0 for _ in range(w)] for _ in range(h)]

dp[0][0] = 1 << ls[0][0]+bias

for i in range(h):
    for j in range(w):

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

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

ans = dp[h-1][w-1] >> bias
idx = 0
while(1):
    if 1 << idx & ans:
        break
    idx += 1
print(idx)

Buggy python submission (verdict: Time Limit Exceeded):
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]


dp = [[set() for _ in range(w)] for _ in range(h)]

dp[0][0].add(ls[0][0])

for i in range(h):
    for j in range(w):

        lsap = set()  
        if j != 0:  
            for k in dp[i][j-1]:
                lsap.add(k+ls[i][j])
                lsap.add(abs(k-ls[i][j]))

        if i != 0:
            for k in dp[i-1][j]:
                lsap.add(k+ls[i][j])
                lsap.add(abs(k-ls[i][j]))
        
        if lsap:
            dp[i][j] = lsap

print(min(dp[h-1][w-1]))
            

Fixed submission:
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]
bias = 80*80*80

dp = [[0 for _ in range(w)] for _ in range(h)]

dp[0][0] = 1 << ls[0][0]+bias

for i in range(h):
    for j in range(w):

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

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

ans = dp[h-1][w-1] >> bias
idx = 0
while(1):
    if 1 << idx & ans:
        break
    idx += 1
print(idx)

Buggy python submission (verdict: Time Limit Exceeded):
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]


dp = [[set() for _ in range(w)] for _ in range(h)]

dp[0][0].add(ls[0][0])

for i in range(h):
    for j in range(w):

        lsap = set()  
        if j != 0:  
            for k in dp[i][j-1]:
                lsap.add(k+ls[i][j])
                lsap.add(abs(k-ls[i][j]))

        if i != 0:
            for k in dp[i-1][j]:
                lsap.add(k+ls[i][j])
                lsap.add(abs(k-ls[i][j]))
        
        if lsap:
            dp[i][j] = lsap

print(min(dp[h-1][w-1]))
            

Fixed submission:
h, w = map(int, input().split())
lsa = [list(map(int, input().split())) for i in range(h)]
lsb = [list(map(int, input().split())) for i in range(h)]
ls = [[abs(lsa[i][j] - lsb[i][j]) for j in range(w)] for i in range(h)]
bias = 80*80*80

dp = [[0 for _ in range(w)] for _ in range(h)]

dp[0][0] = 1 << ls[0][0]+bias

for i in range(h):
    for j in range(w):

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

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

ans = dp[h-1][w-1] >> bias
idx = 0
while(1):
    if 1 << idx & ans:
        break
    idx += 1
print(idx)