Max Sum of Rectangle No Larger Than K

Given a non-empty 2D matrix matrix and an integer k, find the max sum of a rectangle in the matrix such that its sum is no larger than k.

Example:
Given matrix = [
[1, 0, 1],
[0, -2, 3]
]
k = 2
The answer is 2. Because the sum of rectangle [[0, 1], [-2, 3]] is 2 and 2 is the max number no larger than k (k = 2).

Note:
The rectangle inside the matrix must have an area > 0.
What if the number of rows is much larger than the number of columns?

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