Buggy python submission (verdict: Runtime Error):
import numpy as np
H,W = map(int,input().split())
A = [[0]*W for i in range(H)]
B = [[0]*W for i in range(W)]
for i in range(H):
  inf = [int(c) for c in input().split()]
  for j in range(W):
    A[i][j] = inf[j]
    
for i in range(H):
  inf = [int(c) for c in input().split()]
  for j in range(W):
    B[i][j] = inf[j]

X = (H + W) * 80
L = X + X + 1
# X点持った状態から始める
dp = [[0] * W for _ in range(H)]
d = abs(A[0][0] - B[0][0])
dp[0][0] = np.zeros(L,np.bool)
dp[0][0][X+d] = 1
for h in range(H):
    for w,(a,b) in enumerate(zip(A[h],B[h])):
        if h == w == 0:
            continue
        d = abs(a - b)
        x = np.zeros(L,np.bool)
        if h != 0:
            x[d:] |= dp[h-1][w][:L-d]
            x[:L-d] |= dp[h-1][w][d:]
        if w != 0:
            x[d:] |= dp[h][w-1][:L-d]
            x[:L-d] |= dp[h][w-1][d:]
        dp[h][w] = x

dp2 = dp[-1][-1]
can_make = np.where(dp2)[0] - X

answer = np.abs(can_make).min()
print(answer)

Fixed submission:
import numpy as np
H,W = map(int,input().split())
A = [[0]*W for i in range(H)]
B = [[0]*W for i in range(H)]
for i in range(H):
  inf = [int(c) for c in input().split()]
  for j in range(W):
    A[i][j] = inf[j]
    
for i in range(H):
  inf = [int(c) for c in input().split()]
  for j in range(W):
    B[i][j] = inf[j]

X = (H + W) * 80
L = X + X + 1
# X点持った状態から始める
dp = [[0] * W for _ in range(H)]
d = abs(A[0][0] - B[0][0])
dp[0][0] = np.zeros(L,np.bool)
dp[0][0][X+d] = 1
for h in range(H):
    for w,(a,b) in enumerate(zip(A[h],B[h])):
        if h == w == 0:
            continue
        d = abs(a - b)
        x = np.zeros(L,np.bool)
        if h != 0:
            x[d:] |= dp[h-1][w][:L-d]
            x[:L-d] |= dp[h-1][w][d:]
        if w != 0:
            x[d:] |= dp[h][w-1][:L-d]
            x[:L-d] |= dp[h][w-1][d:]
        dp[h][w] = x

dp2 = dp[-1][-1]
can_make = np.where(dp2)[0] - X

answer = np.abs(can_make).min()
print(answer)

Buggy python submission (verdict: Time Limit Exceeded):
H, W = map(int,input().split())
dp = [[[0]]]
inf = [[0]*W for i in range(H)]
for i in range(H):
  x = [int(c) for c in input().split()]
  for j in range(W):
    inf[i][j] = x[j]
m = 0
for i in range(H):
  x = [int(c) for c in input().split()]
  for j in range(W):
    inf[i][j] = abs(inf[i][j]-x[j])
    m = max(inf[i][j],m)
M = m*(H+W)+10
dp = [[[0]*M for i in range(W)] for i in range(H)]
x = inf[0][0]
dp[0][0][x] = 1
for i in range(1,H):
  x = inf[i][0]
  for h in range(M):
    if dp[i-1][0][h]==1:
      dp[i][0][h+x] = 1
      dp[i][0][abs(h-x)] = 1

for j in range(1,W):
  x = inf[0][j]
  for h in range(M):
    if dp[0][j-1][h]==1:
      dp[0][j][h+x] = 1
      dp[0][j][abs(h-x)] = 1

for i in range(1,H):
  for j in range(1,W):
    x = inf[i][j]
    for h in range(M):
      if dp[i][j-1][h]==1:
        dp[i][j][h+x] = 1
        dp[i][j][abs(h-x)] = 1
      if dp[i-1][j][h]==1:
        dp[i][j][h+x] = 1
        dp[i][j][abs(h-x)] = 1
for h in range(M):
  if dp[-1][-1][h]==1:
    print(h)
    break

Fixed submission:
import numpy as np
H,W = map(int,input().split())
A = [[0]*W for i in range(H)]
B = [[0]*W for i in range(H)]
for i in range(H):
  inf = [int(c) for c in input().split()]
  for j in range(W):
    A[i][j] = inf[j]
    
for i in range(H):
  inf = [int(c) for c in input().split()]
  for j in range(W):
    B[i][j] = inf[j]

X = (H + W) * 80
L = X + X + 1
# X点持った状態から始める
dp = [[0] * W for _ in range(H)]
d = abs(A[0][0] - B[0][0])
dp[0][0] = np.zeros(L,np.bool)
dp[0][0][X+d] = 1
for h in range(H):
    for w,(a,b) in enumerate(zip(A[h],B[h])):
        if h == w == 0:
            continue
        d = abs(a - b)
        x = np.zeros(L,np.bool)
        if h != 0:
            x[d:] |= dp[h-1][w][:L-d]
            x[:L-d] |= dp[h-1][w][d:]
        if w != 0:
            x[d:] |= dp[h][w-1][:L-d]
            x[:L-d] |= dp[h][w-1][d:]
        dp[h][w] = x

dp2 = dp[-1][-1]
can_make = np.where(dp2)[0] - X

answer = np.abs(can_make).min()
print(answer)