Given the space
$$V = \left\{ A \in \mathbb R^{3 \times 3} : A \text{ is magic square matrix} \right\}$$
I am trying to find a basis for the space. I tried to represent matrix elements with $A(2,2)$ , since each row/col/diag is equal to $3*A(2,2)$ ($A(2,2)$ is the element in the middle)
Consider a matrix $$A = \begin{pmatrix} a & b & c \\ d & e & f \\ g & h & i \end{pmatrix}.$$ If $A$ is a magic square, then the sum of the rows must be equal, hence \begin{align*} a + b + c &= d + e + f \\ a + b + c &= g + h + i. \end{align*} This sum must also be the sum of the columns: \begin{align*} a + b + c &= a + d + g \\ a + b + c &= b + e + h \\ a + b + c &= c + f + i. \end{align*} Finally, it must be the sum of the two diagonals: \begin{align*} a + b + c &= a + e + i \\ a + b + c &= c + e + g. \end{align*} This gives us $8$ homogeneous linear equations, which we can write as a matrix equation like so: $$\begin{pmatrix} 1 & 1 & 1 & -1 & -1 & -1 & 0 & 0 & 0 \\ 1 & 1 & 1 & 0 & 0 & 0 & -1 & -1 & -1 \\ 0 & 1 & 1 & -1 & 0 & 0 & -1 & 0 & 0 \\ 1 & 0 & 1 & 0 & -1 & 0 & 0 & -1 & 0 \\ 1 & 1 & 0 & 0 & 0 & -1 & 0 & 0 & -1 \\ 0 & 1 & 1 & 0 & -1 & 0 & 0 & 0 & -1 \\ 1 & 1 & 0 & 0 & -1 & 0 & -1 & 0 & 0 \\ \end{pmatrix} \begin{pmatrix}a \\ b \\ c \\ d \\ e \\ f \\ g \\ h \\ i\end{pmatrix} = \begin{pmatrix}0 \\ 0 \\ 0 \\ 0 \\ 0 \\ 0 \\ 0 \\ 0\end{pmatrix}.$$ Solve this, using Gaussian elimination, for $a, b, c, d, e, f, g, h, i$ in general, making sure to take into account free parameters. If you write out the solution $A$ in terms of these free parameters, you will automatically have $A$ as a linear combination of a set of magic squares, which form a basis for all $3 \times 3$ magic squares (the parameters will form the coefficients of these linear combinations).
Good luck!