We are solving K

At the beginning we have a square 12x12 cells. Divide this square into an arbitrary number of rectangles, where only one rule must hold, namely that there must not be two rectangles with identical dimensions.
Next, for this division we calculate the number K, where this number equals the difference of the rectangle with the largest area and the rectangle with the smallest area. Find the division with the smallest possible K.

Final Answer:

K =  7

Step-by-step explanation:

$$\begin{gathered} 11\cdot 1;12\cdot 1;3\cdot 4;2\cdot 6;2\cdot 7;3\cdot 5;2\cdot 8;4\cdot 4;2\cdot 9;3\cdot 6 \\ K=3\cdot 6-11\cdot 1=7 \\ K=7 \end{gathered}$$

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