409 - Excuses, Excuses!

#include <stdio.h>
#include<string.h>
struct node
{
char c[25];
int flag;
};
int strcm(char a[],char b[])
{
int k, i,flag = 1;
if(strlen(a) == strlen(b))
{
for(i = 0 ; i < strlen(a) ; i++)
if(a[i]!=b[i]&&(a[i]-b[i] != 32)&&(b[i]-a[i]!=32))
{
flag = 0;
break;
}
if(flag == 0)
k = 0;
else
k = 1;
}
else
k = 0;
return k;
}
int main()
{
int i, j, k, n, m,count[100],g,x,max,lag,y = 0;
struct node a[25];
char str[100][72],b[72];
while(scanf("%d%d%*c", &n,&m)!=EOF)
{
y++;
memset(count, 0, sizeof(count));
for(i = 0 ; i < n; i++)
{
gets(a[i].c);
}
for(i = 1 ; i <= m ; i++)
{
gets(str[i]);
for(x = 0 ; x < n ; x++)
a[x].flag = 1;
k = strlen(str[i]);
g = 0;
j = 0;
while(j<k)
{
lag = 0;
while((str[i][j]>='a'&&str[i][j]<='z')||(str[i][j]>='A'&&str[i][j]<='Z'))
{
b[g] = str[i][j];
j++;
g++;
lag = 1;
}
j++;
if(lag == 1)
{
b[g] = '\0';
for(x = 0 ; x < n ; x++)
{
if(a[x].flag!=0&&strcm(a[x].c,b) ==1)
{
count[i]++;
a[x].flag = 0;
break;
}
}
g = 0;
}
}
}
max = count[1];
for(i = 1 ; i <= m ; i++)
{
if(max<count[i])
max = count[i];

}
printf("Excuse Set #%d\n", y);
for(i = 1; i <= m ; i++)
if(count[i] == max)
puts(str[i]);
puts("");
}
return 0;
}