Step 1: In children the most common cause of permanent acquired complete atrioventricular (AV) block is surgery for congenital heart disease. So the answer is option b.
Step 2: Post-surgical complete AV block results from trauma to the AV node during the operation, through haemorrhage, ischaemia, necrosis, inflammation or direct traumatic disruption of conducting tissue.
Step 3: The second most common cause is congenital heart disease itself associated with congenital complete AV block (for example in maternal SLE, but that is a congenital, not acquired, mechanism).
Step 4: Viral myocarditis and acute rheumatic fever can both cause AV block, but these are usually reversible and far less common than surgical injury, so they are not the single most common cause.