Solution
//tape_equilibrium(new int[] { 3, 1, 2, 4, 3 })
public static int tape_equilibrium(int[] A)
{
long first = A[0];
long second = A.Skip(1).Sum();
int min = (int)Math.Abs(first - second);
for (int i = 1; i < A.Length - 1; i++)
{
first += A[i];
second -= A[i];
var diff = (int)Math.Abs(first - second);
if (diff < min) min = diff;
}
return min;
}