Buggy python submission (verdict: Time Limit Exceeded):
h,w = map(int,input().split())
A = []
for _ in range(h):
    a = list(map(int,input().split()))
    A.append(a)
B = []
for _ in range(h):
    b = list(map(int,input().split()))
    B.append(b)
g = [[0]*(w+1) for _ in range(h+1)]
m = 0
for i in range(1,h+1):
    for j in range(1,w+1):
        g[i][j] = abs(A[i-1][j-1]-B[i-1][j-1])
m  = 80*(h+w-1)//2
dp = [[[False for _ in range(m+1)] for _ in range(w+1)] for _ in range(h+1)]
dp[1][1][g[1][1]] = True

for i in range(1,h+1):
    for j in range(1,w+1):
        for k in range(m+1):
            if k + g[i][j]<m:
                dp[i][j][k] = dp[i][j][k] or dp[i-1][j][abs(k-g[i][j])] or dp[i-1][j][k+g[i][j]] or dp[i][j-1][abs(k-g[i][j])] or dp[i][j-1][k+g[i][j]]
            else:
                dp[i][j][k] = dp[i][j][k] or dp[i-1][j][abs(k-g[i][j])] or dp[i][j-1][abs(k-g[i][j])]
            

for k in range(m+1):
    if dp[-1][-1][k]:
        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 = [[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
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 = []
for _ in range(h):
    a = list(map(int,input().split()))
    A.append(a)
B = []
for _ in range(h):
    b = list(map(int,input().split()))
    B.append(b)
g = [[0]*(w+1) for _ in range(h+1)]
m = 0
for i in range(1,h+1):
    for j in range(1,w+1):
        m = max(m,abs(A[i-1][j-1]-B[i-1][j-1]))
        g[i][j] = abs(A[i-1][j-1]-B[i-1][j-1])
m *= (h+w)//2
dp = [[[False for _ in range(m+1)] for _ in range(w+1)] for _ in range(h+1)]
dp[1][1][g[1][1]] = True

for i in range(1,h+1):
    for j in range(1,w+1):
        for k in range(m+1):
            if k + g[i][j]<m:
                dp[i][j][k] = dp[i][j][k] or dp[i-1][j][abs(k-g[i][j])] or dp[i-1][j][k+g[i][j]] or dp[i][j-1][abs(k-g[i][j])] or dp[i][j-1][k+g[i][j]]
            else:
                dp[i][j][k] = dp[i][j][k] or dp[i-1][j][abs(k-g[i][j])] or dp[i][j-1][abs(k-g[i][j])]
            

for k in range(m+1):
    if dp[-1][-1][k]:
        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 = [[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
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 = []
for _ in range(h):
    a = list(map(int,input().split()))
    A.append(a)
B = []
for _ in range(h):
    b = list(map(int,input().split()))
    B.append(b)
g = [[0]*(w+1) for _ in range(h+1)]
m = 0
for i in range(1,h+1):
    for j in range(1,w+1):
        m = max(m,abs(A[i-1][j-1]-B[i-1][j-1]))
        g[i][j] = abs(A[i-1][j-1]-B[i-1][j-1])
m *= (h+w)
dp = [[[False for _ in range(m+1)] for _ in range(w+1)] for _ in range(h+1)]
dp[1][1][g[1][1]] = True

for i in range(1,h+1):
    for j in range(1,w+1):
        for k in range(m+1):
            if k + g[i][j]<m:
                dp[i][j][k] = dp[i][j][k] or dp[i-1][j][abs(k-g[i][j])] or dp[i-1][j][k+g[i][j]] or dp[i][j-1][abs(k-g[i][j])] or dp[i][j-1][k+g[i][j]]
            else:
                dp[i][j][k] = dp[i][j][k] or dp[i-1][j][abs(k-g[i][j])] or dp[i][j-1][abs(k-g[i][j])]
            

for k in range(m+1):
    if dp[-1][-1][k]:
        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 = [[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
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