VirtualBox 7 fails on installation process at Ubuntu Desktop 22.04

For the audience the solution is:

  • install build-essential but was not useful because it works with gcc-11 yet
  • install gcc-12
  • update-alternatives for gcc for gcc-12

Finally was installed in peace VirtualBox 7.1.14 and even 7.1.18 in peace.
BTW, PPA was not used.

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