Whonix VM Settings Easy Common

This is the easiest, but least secure option.

Create a VirtualBox VM

VirtualBox -> Machine -> New -> Next -> Enter Name -> Enter Operating System and Version (ex: Debian 32-bit) -> Next -> Define RAM -> Next -> Attach your existing HDD -> Next -> Create

Switch VirtualBox VM settings

Choose the newly created VM -> Settings -> System -> Motherboard -> Hardware Clock in UTC

System -> Processor -> Enable PAE/NX if available

USB -> Uncheck Enable USB controller