To create a new virtual machine with the given specifications: 1. Open VirtualBox and click New to start the process of creating a new VM. 2. Provide the name, type, version, and RAM as specified in the document and click Next. 3. Select to create a virtual hard disk, choose VDI format, and select dynamic allocation for storage. Set the size to 25GB and click Create. 4. Open the settings of the new VM and configure the pointing device, processor, audio, network, and USB settings as outlined in the document.