Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

K = 80*(H+W-1)
dp = [[[0]*(K+1) for _ in range(W)] for _ in range(H)]
dp[0][0][C[0][0]] = 1

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i and dp[i-1][j][k]:
                dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1
            if j and dp[i][j-1][k]:
                dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1

for k in range(K+1):
    res = dp[H-1][W-1][k]
    if res:
        print(k)
        exit()

Fixed submission:
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

K = 80*(H+W-1)//2 + 1# 80*(H+W-1)の半分を超えるのは無駄
dp = [[[0]*(K+1) for _ in range(W)] for _ in range(H)]# 答えから80*(H+W-1)を引く
dp[0][0][C[0][0]] = 1

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i and dp[i-1][j][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1
            if j and dp[i][j-1][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1

for k in range(K+1):
    res = dp[H-1][W-1][k]
    if res:
        print(k)
        break

Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

INF = 10**12
K = 2*80*(H+W-1)
dp = [[[0]*(K+1) for _ in range(W)] for _ in range(H)]# 答えから80*(H+W-1)を引く
dp[0][0][80*(H+W-1)+C[0][0]] = 1
dp[0][0][80*(H+W-1)-C[0][0]] = 1

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i > 0 and dp[i-1][j][k] > 0:
                dp[i][j][k+C[i][j]] += dp[i-1][j][k]
                dp[i][j][k-C[i][j]] += dp[i-1][j][k]
            if j > 0 and dp[i][j-1][k] > 0:
                dp[i][j][k+C[i][j]] += dp[i][j-1][k]
                dp[i][j][k-C[i][j]] += dp[i][j-1][k]
ans = INF
for k in range(K+1):
    res = dp[H-1][W-1][k]
    if res > 0:
        ans = min(ans, abs(k-80*(H+W-1)))
print(ans)

Fixed submission:
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

K = 80*(H+W-1)//2 + 1# 80*(H+W-1)の半分を超えるのは無駄
dp = [[[0]*(K+1) for _ in range(W)] for _ in range(H)]# 答えから80*(H+W-1)を引く
dp[0][0][C[0][0]] = 1

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i and dp[i-1][j][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1
            if j and dp[i][j-1][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1

for k in range(K+1):
    res = dp[H-1][W-1][k]
    if res:
        print(k)
        break

Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])
# print(C)
INF = 10**12
K = 2*80*(H+W-1)
dp = [[[0]*W for _ in range(H)] for _ in range(K+1)]# 答えから80*(H+W-1)を引く
dp[80*(H+W-1)+C[0][0]][0][0] = 1
dp[80*(H+W-1)-C[0][0]][0][0] = 1
# print(dp)

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i > 0 and dp[k][i-1][j] > 0:
                dp[k+C[i][j]][i][j] += dp[k][i-1][j]
                dp[k-C[i][j]][i][j] += dp[k][i-1][j]
            if j > 0 and dp[k][i][j-1] > 0:
                dp[k+C[i][j]][i][j] += dp[k][i][j-1]
                dp[k-C[i][j]][i][j] += dp[k][i][j-1]
ans = INF
for k in range(K+1):
    res = dp[k][H-1][W-1]
    if res > 0:
        ans = min(ans, abs(k-80*(H+W-1)))
print(ans)

Fixed submission:
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

K = 80*(H+W-1)//2 + 1# 80*(H+W-1)の半分を超えるのは無駄
dp = [[[0]*(K+1) for _ in range(W)] for _ in range(H)]# 答えから80*(H+W-1)を引く
dp[0][0][C[0][0]] = 1

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i and dp[i-1][j][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1
            if j and dp[i][j-1][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1

for k in range(K+1):
    res = dp[H-1][W-1][k]
    if res:
        print(k)
        break

Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

ans = 10**12

def DFS(v, route):# vは現在地
    global ans
    if v == (H-1,W-1):# goal
        res = cal_diff(route+[C[H-1][W-1]])
        # print(res)
        ans = min(ans, res)
    else:
        c = C[v[0]][v[1]]
        if v[0] < H-1:
            DFS((v[0]+1,v[1]), route+[c])
        if v[1] < W-1:
            DFS((v[0],v[1]+1), route+[c])

def cal_diff(route):
    res = 0
    route.sort(reverse=True)
    for r in route:
        if abs(res+r) <= abs(res-r):
            res += r
        else:
            res -= r
    return abs(res)

DFS((0,0),[])
print(abs(ans))

Fixed submission:
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

K = 80*(H+W-1)//2 + 1# 80*(H+W-1)の半分を超えるのは無駄
dp = [[[0]*(K+1) for _ in range(W)] for _ in range(H)]# 答えから80*(H+W-1)を引く
dp[0][0][C[0][0]] = 1

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i and dp[i-1][j][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1
            if j and dp[i][j-1][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1

for k in range(K+1):
    res = dp[H-1][W-1][k]
    if res:
        print(k)
        break

Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

ans = 10**12

def DFS(v, route):# vは現在地
    global ans
    if v == (H-1,W-1):# goal
        res = cal_diff(route+[C[H-1][W-1]])
        # print(res)
        ans = min(ans, res)
    else:
        c = C[v[0]][v[1]]
        if v[0] < H-1:
            DFS((v[0]+1,v[1]), route+[c])
        if v[1] < W-1:
            DFS((v[0],v[1]+1), route+[c])

def cal_diff(route):
    res = 0
    route.sort(reverse=True)
    for r in route:
        if abs(res+r) <= abs(res-r):
            res += r
        else:
            res -= r
    return abs(res)

DFS((0,0),[])
print(abs(ans))

Fixed submission:
H, W = map(int, input().split())
A = [None]*H
for i in range(H):
    A[i] = list(map(int, input().split()))
B = [None]*H
for i in range(H):
    B[i] = list(map(int, input().split()))

# C: A-Bの絶対値を持つ
C = [[None]*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])

K = 80*(H+W-1)//2 + 1# 80*(H+W-1)の半分を超えるのは無駄
dp = [[[0]*(K+1) for _ in range(W)] for _ in range(H)]# 答えから80*(H+W-1)を引く
dp[0][0][C[0][0]] = 1

for i in range(H):
    for j in range(W):
        for k in range(K+1):
            if i and dp[i-1][j][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1
            if j and dp[i][j-1][k]:
                if k+C[i][j] < K:
                    dp[i][j][k+C[i][j]] = 1
                dp[i][j][abs(k-C[i][j])] = 1

for k in range(K+1):
    res = dp[H-1][W-1][k]
    if res:
        print(k)
        break