Concept:
Erythropoiesis (formation of RBCs) occurs in different organs during different stages of life.
Step 1: Understand fetal erythropoiesis.
In the foetus:
• Early stage → Yolk sac
• Middle stage → Liver (main organ) and spleen
• Late stage → Bone marrow takes over
Step 2: Identify correct organs.
Thus, the main erythropoietic organs in a foetus are liver and spleen.
Step 3: Analyze options.
• (A) Spleen and kidneys → Kidneys are not erythropoietic $\times$
• (B) Liver and spleen → Correct \checkmark
• (C) Kidneys and yellow marrow → Incorrect $\times$
• (D) Lymph nodes and kidneys → Incorrect $\times$
Step 4: Conclusion.
\[
\text{Foetal erythropoiesis occurs in liver and spleen}
\]