2306. Naming a Company

class Solution:
    def distinctNames(self, ideas: List[str]) -> int:
        s = set(ideas)
        f = [[0] * 26 for _ in range(26)]
        for v in ideas:
            i = ord(v[0]) - ord('a')
            t = list(v)
            for j in range(26):
                t[0] = chr(ord('a') + j)
                if ''.join(t) not in s:
                    f[i][j] += 1
        res = 0
        for v in ideas:
            i = ord(v[0]) - ord('a')
            t = list(v)
            for j in range(26):
                t[0] = chr(ord('a') + j)
                if ''.join(t) not in s:
                    res += f[j][i]
        return res