Step 1: Recall the origin of lymphocytes.
All lymphocytes originate from hematopoietic stem cells present in the bone marrow.
Step 2: Understand B-lymphocyte maturation.
B-lymphocytes are formed in the bone marrow.
They also undergo preprocessing (maturation) in the bone marrow itself.
(The letter B in B-lymphocytes originally stands for \emph{Bursa of Fabricius} in birds, but in humans, this function is carried out by the bone marrow.)
Step 3: Eliminate incorrect options.
(A) Incomplete — does not mention preprocessing.
(B) Incomplete — ignores formation.
(C) Incorrect — liver is not involved in lymphocyte maturation.
Hence, the correct answer is
\[
\boxed{\text{Both formed in bone marrow and preprocessed in bone marrow}}
\]