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