For the first sample, $A=\{10\}$, which contains one subset $\{10\}$ in which the number of elements is odd, and no subset in which the number of elements is even, therefore $S_{odd}=10,S_{even}=0,|S_{odd}-S_{even}|=10$.
For the second sample, $A=\{1,2,3\}$, which contains four subsets $\{1\},\{2\},\{3\},\{1,2,3\}$ in which the number of elements is odd, and three subsets $\{1,2\},\{2,3\},\{1,3\}$ in which the number of elements is even, therefore $S_{odd}=1+2+3+1=7,S_{even}=1+2+1=4,|S_{odd}-S_{even}|=3$.