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)]

c = [[abs(a[i][j] - b[i][j]) for j in range(w)] for i in range(h)]

sets = [[set() for j in range(w)] for i in range(h)]
sets[0][0].add(c[0][0])
for i in range(1, h):
    for e in sets[i - 1][0]:
        sets[i][0].add(e + c[i][0])
        sets[i][0].add(abs(e - c[i][0]))
for i in range(1, w):
    for e in sets[0][i - 1]:
        sets[0][i].add(e+c[0][i])
        sets[0][i].add(abs(e-c[0][i]))
for i in range(1, h):
    for j in range(1, w):
        for e in sets[i-1][j]:
            sets[i][j].add(e+c[i][j])
            sets[i][j].add(abs(e - c[i][j]))
        for e in sets[i][j-1]:
            sets[i][j].add(e+c[i][j])
            sets[i][j].add(abs(e-c[i][j]))

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


Fixed submission:
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)]

c = [[abs(a[i][j] - b[i][j]) for j in range(w)] for i in range(h)]
mask = (1 << (h+w) * 80) - 1
sets = [[0 for j in range(w)] for i in range(h)]
sets[0][0] = (1 << 80+c[0][0]) | (1 << 80-c[0][0])
for i in range(1, h):
    sets[i][0] |= (sets[i - 1][0] << 80 + c[i][0]
                   ) | (sets[i - 1][0] << 80 - c[i][0])
for i in range(1, w):
    sets[0][i] |= (sets[0][i-1] << 80 + c[0][i]
                   ) | (sets[0][i-1] << 80 - c[0][i])
for i in range(1, h):
    for j in range(1, w):
        sets[i][j] |= (sets[i - 1][j] << 80 + c[i][j]
                       ) | (sets[i - 1][j] << 80 - c[i][j])
        sets[i][j] |= (sets[i][j-1] << 80 + c[i][j]
                       ) | (sets[i][j - 1] << 80 - c[i][j])
    sets[i][j] &= mask

s = bin(sets[h - 1][w - 1] + (1 << (h + w) * 80))
min_v = 1 << 80
for i in range(len(s)):
    if s[-1-i] == '1':
        min_v = min(min_v, abs(i - (h + w) * 80 + 80))
print(min_v)

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)]

c = [[abs(a[i][j] - b[i][j]) for j in range(w)] for i in range(h)]

m = (h+w)*80
sets = [[set() for j in range(w)] for i in range(h)]
sets[0][0].add(c[0][0])
for i in range(1, h):
    for e in sets[i - 1][0]:
        if e <= m:
            sets[i][0].add(e + c[i][0])
            sets[i][0].add(abs(e - c[i][0]))
for i in range(1, w):
    for e in sets[0][i - 1]:
        if e <= m:
            sets[0][i].add(e+c[0][i])
            sets[0][i].add(abs(e-c[0][i]))
for i in range(1, h):
    for j in range(1, w):
        for e in sets[i-1][j]:
            if e <= m:
                sets[i][j].add(e+c[i][j])
                sets[i][j].add(abs(e - c[i][j]))
        for e in sets[i][j-1]:
            if e <= m:
                sets[i][j].add(e+c[i][j])
                sets[i][j].add(abs(e-c[i][j]))

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

Fixed submission:
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)]

c = [[abs(a[i][j] - b[i][j]) for j in range(w)] for i in range(h)]
mask = (1 << (h+w) * 80) - 1
sets = [[0 for j in range(w)] for i in range(h)]
sets[0][0] = (1 << 80+c[0][0]) | (1 << 80-c[0][0])
for i in range(1, h):
    sets[i][0] |= (sets[i - 1][0] << 80 + c[i][0]
                   ) | (sets[i - 1][0] << 80 - c[i][0])
for i in range(1, w):
    sets[0][i] |= (sets[0][i-1] << 80 + c[0][i]
                   ) | (sets[0][i-1] << 80 - c[0][i])
for i in range(1, h):
    for j in range(1, w):
        sets[i][j] |= (sets[i - 1][j] << 80 + c[i][j]
                       ) | (sets[i - 1][j] << 80 - c[i][j])
        sets[i][j] |= (sets[i][j-1] << 80 + c[i][j]
                       ) | (sets[i][j - 1] << 80 - c[i][j])
    sets[i][j] &= mask

s = bin(sets[h - 1][w - 1] + (1 << (h + w) * 80))
min_v = 1 << 80
for i in range(len(s)):
    if s[-1-i] == '1':
        min_v = min(min_v, abs(i - (h + w) * 80 + 80))
print(min_v)

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)]

c = [[abs(a[i][j] - b[i][j]) for j in range(w)] for i in range(h)]


def div(s):
    s.sort(reversed=True)
    a = []
    b = []
    total_a = 0
    total_b = 0
    for v in a:
        if total_a < total_b:
            total_a += v
            a.append(v)
        else:
            total_b += v
            b.append(v)
    return (a, b)


sets = [[set() for j in range(w)] for i in range(h)]
sets[0][0].add(c[0][0])
for i in range(1, h):
    for e in sets[i-1][0]:
        sets[i][0].add(e + c[i][0])
        sets[i][0].add(abs(e - c[i][0]))
for i in range(1, w):
    new_set = set()
    for e in sets[0][i-1]:
        sets[0][i].add(e+c[0][i])
        sets[0][i].add(abs(e-c[0][i]))

for i in range(1, h):
    for j in range(1, w):
        for e in sets[i-1][j]:
            sets[i][j].add(e+c[i][j])
            sets[i][j].add(abs(e-c[i][j]))
        for e in sets[i][j-1]:
            sets[i][j].add(e+c[i][j])
            sets[i][j].add(abs(e-c[i][j]))
print(min(sets[h-1][w-1]))


Fixed submission:
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)]

c = [[abs(a[i][j] - b[i][j]) for j in range(w)] for i in range(h)]
mask = (1 << (h+w) * 80) - 1
sets = [[0 for j in range(w)] for i in range(h)]
sets[0][0] = (1 << 80+c[0][0]) | (1 << 80-c[0][0])
for i in range(1, h):
    sets[i][0] |= (sets[i - 1][0] << 80 + c[i][0]
                   ) | (sets[i - 1][0] << 80 - c[i][0])
for i in range(1, w):
    sets[0][i] |= (sets[0][i-1] << 80 + c[0][i]
                   ) | (sets[0][i-1] << 80 - c[0][i])
for i in range(1, h):
    for j in range(1, w):
        sets[i][j] |= (sets[i - 1][j] << 80 + c[i][j]
                       ) | (sets[i - 1][j] << 80 - c[i][j])
        sets[i][j] |= (sets[i][j-1] << 80 + c[i][j]
                       ) | (sets[i][j - 1] << 80 - c[i][j])
    sets[i][j] &= mask

s = bin(sets[h - 1][w - 1] + (1 << (h + w) * 80))
min_v = 1 << 80
for i in range(len(s)):
    if s[-1-i] == '1':
        min_v = min(min_v, abs(i - (h + w) * 80 + 80))
print(min_v)