Buggy python submission (verdict: Time Limit Exceeded):
import sys
sys.setrecursionlimit(10**9)
INF=10**18
def input():
    return sys.stdin.readline().rstrip()

def main():
    H,W=map(int,input().split())
    A=[[] for _ in range(H)]
    B=[[] for _ in range(H)]
    C=[[0]*W for _ in range(H)]
    for i in range(H):
        A[i]=list(map(int,input().split()))
    for i in range(H):
        B[i]=list(map(int,input().split()))
    for i in range(H):
        for j in range(W):
            C[i][j]=abs(A[i][j]-B[i][j])
    C_sum=sum([sum(C[i]) for i in range(H)])
    dp=[[[False]*(C_sum*2+1) for _ in range(W)] for _ in range(H)]
    dp[0][0][C[0][0]]=True
    dp[0][0][-C[0][0]]=True
    for i in range(1,H):
        for k in range(C_sum*2+1):
            if dp[i-1][0][k]==True:
                dp[i][0][(k+C[i][0])%(C_sum*2+1)]=True
                dp[i][0][k-C[i][0]]=True
    for j in range(1,W):
        for k in range(C_sum*2+1):
            if dp[0][j-1][k]==True:
                dp[0][j][(k+C[0][j])%(C_sum*2+1)]=True
                dp[0][j][k-C[0][j]]=True
    
    for i in range(1,H):
        for j in range(1,W):
            for k in range(C_sum*2+1):
                if dp[i-1][j][k]==True:
                    dp[i][j][(k+C[i][j])%(C_sum*2+1)]=True
                    dp[i][j][k-C[i][j]]=True
                if dp[i][j-1][k]==True:
                    dp[i][j][(k+C[i][j])%(C_sum*2+1)]=True
                    dp[i][j][k-C[i][j]]=True
    for i in range(C_sum+1):
        if dp[H-1][W-1][i]==True:
            print(i)
            exit()
    
    

if __name__ == '__main__':
    main()


Fixed submission:
import sys
sys.setrecursionlimit(10**9)
INF = 10**18


def input():
    return sys.stdin.readline().rstrip()


def main():
    H, W = map(int, input().split())
    A = [[] for _ in range(H)]
    B = [[] for _ in range(H)]
    C = [[0] * W for _ in range(H)]
    minusdigit = 80 * 80 * 2
    for i in range(H):
        A[i] = list(map(int, input().split()))
    for i in range(H):
        B[i] = list(map(int, input().split()))
    for i in range(H):
        for j in range(W):
            C[i][j] = abs(A[i][j] - B[i][j])
    dp = [[0] * W for _ in range(H)]
    dp[0][0] = ((1 << minusdigit) << C[0][0]) | ((1 << minusdigit) >> C[0][0])
    for i in range(1, H):
        dp[i][0] = (dp[i - 1][0] << C[i][0]) | (dp[i - 1][0] >> C[i][0])
    for j in range(1, W):
        dp[0][j] = (dp[0][j - 1] << C[0][j]) | (dp[0][j - 1] >> C[0][j])

    for i in range(1, H):
        for j in range(1, W):
            dp[i][j] = (dp[i - 1][j] << C[i][j]) | (dp[i - 1][j] >> C[i][j]) | (dp[i][j - 1] << C[i][j]) | (dp[i][j - 1] >> C[i][j])
    ans = dp[H - 1][W - 1]
    for i in range(len(bin(ans)) - (2 + minusdigit)):
        if (ans >> (i + minusdigit)) & 0b1 == 1 or (-i + minusdigit >= 0 and (ans >> (-i + minusdigit)) & 0b1 == 1):
            print(i)
            exit()


if __name__ == '__main__':
    main()

Buggy python submission (verdict: Time Limit Exceeded):
import sys
sys.setrecursionlimit(10**9)
INF=10**18
def input():
    return sys.stdin.readline().rstrip()

def main():
    H,W=map(int,input().split())
    A=[[] for _ in range(H)]
    B=[[] for _ in range(H)]
    C=[[0]*W for _ in range(H)]
    for i in range(H):
        A[i]=list(map(int,input().split()))
    for i in range(H):
        B[i]=list(map(int,input().split()))
    for i in range(H):
        for j in range(W):
            C[i][j]=abs(A[i][j]-B[i][j])
    dp=[[[False]*((H+W)*80*2+1) for _ in range(W)] for _ in range(H)]
    dp[0][0][C[0][0]]=True
    dp[0][0][-C[0][0]]=True
    for i in range(1,H):
        for k in range((H+W)*80*2+1):
            if dp[i-1][0][k]==True:
                dp[i][0][(k+C[i][0])%((H+W)*80*2+1)]=True
                dp[i][0][k-C[i][0]]=True
    for j in range(1,W):
        for k in range((H+W)*80*2+1):
            if dp[0][j-1][k]==True:
                dp[0][j][(k+C[0][j])%((H+W)*80*2+1)]=True
                dp[0][j][k-C[0][j]]=True
    
    for i in range(1,H):
        for j in range(1,W):
            for k in range((H+W)*80*2+1):
                if dp[i-1][j][k]==True:
                    dp[i][j][(k+C[i][j])%((H+W)*80*2+1)]=True
                    dp[i][j][k-C[i][j]]=True
                if dp[i][j-1][k]==True:
                    dp[i][j][(k+C[i][j])%((H+W)*80*2+1)]=True
                    dp[i][j][k-C[i][j]]=True
    for i in range((H+W)*80+1):
        if dp[H-1][W-1][i]==True:
            print(i)
            exit()
    pass
    
    

if __name__ == '__main__':
    main()


Fixed submission:
import sys
sys.setrecursionlimit(10**9)
INF = 10**18


def input():
    return sys.stdin.readline().rstrip()


def main():
    H, W = map(int, input().split())
    A = [[] for _ in range(H)]
    B = [[] for _ in range(H)]
    C = [[0] * W for _ in range(H)]
    minusdigit = 80 * 80 * 2
    for i in range(H):
        A[i] = list(map(int, input().split()))
    for i in range(H):
        B[i] = list(map(int, input().split()))
    for i in range(H):
        for j in range(W):
            C[i][j] = abs(A[i][j] - B[i][j])
    dp = [[0] * W for _ in range(H)]
    dp[0][0] = ((1 << minusdigit) << C[0][0]) | ((1 << minusdigit) >> C[0][0])
    for i in range(1, H):
        dp[i][0] = (dp[i - 1][0] << C[i][0]) | (dp[i - 1][0] >> C[i][0])
    for j in range(1, W):
        dp[0][j] = (dp[0][j - 1] << C[0][j]) | (dp[0][j - 1] >> C[0][j])

    for i in range(1, H):
        for j in range(1, W):
            dp[i][j] = (dp[i - 1][j] << C[i][j]) | (dp[i - 1][j] >> C[i][j]) | (dp[i][j - 1] << C[i][j]) | (dp[i][j - 1] >> C[i][j])
    ans = dp[H - 1][W - 1]
    for i in range(len(bin(ans)) - (2 + minusdigit)):
        if (ans >> (i + minusdigit)) & 0b1 == 1 or (-i + minusdigit >= 0 and (ans >> (-i + minusdigit)) & 0b1 == 1):
            print(i)
            exit()


if __name__ == '__main__':
    main()