Flipping a subset of columns is like doing a bitwise XOR of some number K onto each row. We want rows X with X ^ K = all 0s or all 1s. This is the same as X = X^K ^K = (all 0s or all 1s) ^ K, so we want to count rows that have opposite bits set. For example, if K = 1, then we count rows X = (00000...001, or 1111....110).