func_code_string: #include <bits/stdc++.h>   using namespace std;   void vin(vector<long long int> &v, long long int t) {     for (long long int i = 0; i < t; i++) cin >> v[i];   }   void vout(vector<long long int> &v, long long int t) {     for (long long int i = 0; i < t; i++) cout << v[i] <<    ;     cout << endl;   }   void ingraph(vector<vector<long long int>> &graph, long long int m) {     long long int x, y;     for (long long int i = 0; i < m; i++) {       cin >> x >> y;       x--, y--;       graph[x].push_back(y);       graph[y].push_back(x);     }   }   bool sortbysec(const pair<int, int> &a, const pair<int, int> &b) {     return (a.second < b.second);   }   long long int gcd(long long int a, long long int b) {     if (b == 0) return a;     return gcd(b, a % b);   }   long long int lcm(long long int a, long long int b) {     return a * b / gcd(a, b);   }   void solve() {     long long int n, m;     cin >> n >> m;     vector<vector<long long int>> a(n, vector<long long int>(m)),         dp(n, vector<long long int>(m));     for (long long int i = 0; i < n; i++) {       for (long long int j = 0; j < m; j++) cin >> a[i][j];     }     long long int ans = (long long int)1e18;     for (long long int i = 0; i < n; i++) {       for (long long int j = 0; j < m; j++) {         long long int b = a[i][j] - i - j;         if (a[0][0] < b) continue;         vector<vector<long long int>> dp(             n, vector<long long int>(m, (long long int)1e18));         dp[0][0] = a[0][0] - b;         for (long long int p = 0; p < n; p++) {           for (long long int q = 0; q < m; q++) {             if (a[p][q] < (b + p + q)) continue;             if (p > 0)               dp[p][q] = min(dp[p][q], dp[p - 1][q] + a[p][q] - (b + q + p));             if (q > 0)               dp[p][q] = min(dp[p][q], dp[p][q - 1] + a[p][q] - (b + q + p));           }         }         ans = min(ans, dp[n - 1][m - 1]);       }     }     cout << ans <<   n ;   }   int main() {     ios::sync_with_stdio(0);     cin.tie(0);     cout.tie(0);     long long int t;     cin >> t;     while (t--) solve();     return 0;   }   