// c#

    List<int> linear_s = [];
    List<List<int>> ideal_s =
     [
          [2, 7, 6, 9, 5, 1, 4, 3, 8]
        , [6, 7, 2, 1, 5, 9, 8, 3, 4]
        , [4, 3, 8, 9, 5, 1, 2, 7, 6]
        , [8, 3, 4, 1, 5, 9, 6, 7, 2]
        , [2, 9, 4, 7, 5, 3, 6, 1, 8]
        , [4, 9, 2, 3, 5, 7, 8, 1, 6]
        , [6, 1, 8, 7, 5, 3, 2, 9, 4]
        , [8, 1, 6, 3, 5, 7, 4, 9, 2]
     ];
    int calc_cost = 0, cost = 99;

    foreach(var s1 in s)
    {
        foreach(int s2 in s1)
        {
            linear_s.Add(s2);
        }
    }      

    foreach (List<int> si in ideal_s)
    {
        calc_cost = 0;
        for (int i=0; i<si.Count; i++)
        {
            calc_cost += Math.Abs(si[i] - linear_s[i]);
        }

        if (calc_cost < cost)
        {
            cost = calc_cost;
        }
    }

    return cost;
}