Fix line stripping edge case for %load magic command (#14495)

Closes:  #14494

IPython/core/magics/code.py

@@ -154,6 +154,8 def strip_initial_indent(lines):
         for line in it:
             if line.startswith(indent):
                 yield line[len(indent):]
+            elif line in ("\n", "\r\n") or len(line) == 0:
+                yield line
             else:
                 # Less indented than the first line - stop dedenting
                 yield line