Great Britain and Soviet Union is the correct answer.
Explanation:
The Land-Lease Act of 1941 was passed for promoting the defense of the US. It allowed allies and the British to access the American munition and supplies as their finances were deteriorating. This act authorized President Roosevelt to transfer the military materials to Britain, the price of materials was to be paid if destroyed and returned if not. The number of countries receiving land lease was more than 30. The reverse land lease agreement was started in 1942.
