function formingMagicSquare(s) {
    // Flatten the input 2D array
    const flatInput = s.flat();

    // Define all possible 3x3 magic squares
    const magicSquares = [
        [8, 1, 6, 3, 5, 7, 4, 9, 2],
        [6, 1, 8, 7, 5, 3, 2, 9, 4],
        [4, 9, 2, 3, 5, 7, 8, 1, 6],
        [2, 9, 4, 7, 5, 3, 6, 1, 8],
        [8, 3, 4, 1, 5, 9, 6, 7, 2],
        [4, 3, 8, 9, 5, 1, 2, 7, 6],
        [6, 7, 2, 1, 5, 9, 8, 3, 4],
        [2, 7, 6, 9, 5, 1, 4, 3, 8]
    ];

    // Calculate the minimum cost to convert to any magic square
    let minCost = Infinity;

    for (const magic of magicSquares) {
        let cost = 0;
        for (let i = 0; i < 9; i++) {
            cost += Math.abs(flatInput[i] - magic[i]);
        }
        minCost = Math.min(minCost, cost);
    }

    return minCost;
}