There are, 13,

    magic word squares whose top row (and hence leftmost column) is the word,

    [m, a]

                                 Here there are



                                    [m    a]
                                    [      ]
                                    [a    b]



                                    [m    a]
                                    [      ]
                                    [a    c]



                                    [m    a]
                                    [      ]
                                    [a    d]



                                    [m    a]
                                    [      ]
                                    [a    h]



                                    [m    a]
                                    [      ]
                                    [a    i]



                                    [m    a]
                                    [      ]
                                    [a    l]



                                    [m    a]
                                    [      ]
                                    [a    m]



                                    [m    a]
                                    [      ]
                                    [a    n]



                                    [m    a]
                                    [      ]
                                    [a    s]



                                    [m    a]
                                    [      ]
                                    [a    t]



                                    [m    a]
                                    [      ]
                                    [a    w]



                                    [m    a]
                                    [      ]
                                    [a    x]



                                    [m    a]
                                    [      ]
                                    [a    y]