Whonix VM Settings Easy Common
From Whonix
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