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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:

def gmtoffset_from_tm(tm, local):
    # type: (float, time.struct_time) -> int
    '''
    A function to compute the GMT offset from the time in seconds since the epoch
    and the local time object.

    Parameters:
     tm - The time in seconds since the epoch.
     local - The struct_time object representing the local time.
    Returns:
     The gmtoffset.
    '''
    gmtime = time.gmtime(tm)
    tmpyear = gmtime.tm_year - local.tm_year
    tmpyday = gmtime.tm_yday - local.tm_yday
    tmphour = gmtime.tm_hour - local.tm_hour
    tmpmin = gmtime.tm_min - local.tm_min

    if tmpyday < 0:
        tmpyday = -1
    else:
        if tmpyear > 0:
            tmpyday = 1
    return -(tmpmin + 60 * (tmphour + 24 * tmpyday)) // 15