#!/usr/bin/env perl

use strict;
use warnings;

my %least_ref;

open my $reference, '<', $ARGV[0] or die "Can't open reference ($ARGV[0]): $!";

while (<$reference>) {
    my ($key, $val) = split;

    if (not exists $least_ref{$key} or $val < $least_ref{$key}) {
        $least_ref{$key} = $val;
    }
}

close $reference;

open my $testfile, '<', $ARGV[1] or die "Can't open testfile ($ARGV[1]): $!";

while (<$testfile>) {
    my ($key, $val) = split;

    print "$key\t", $least_ref{$key} - $val, "\n";
}

close $testfile;