Comment 2 for bug 1891916

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Daniel Letzeisen (dtl131) wrote : Re: While installing virtualBox got this error: package virtualbox-dkms 6.1.10-dfsg-1~ubuntu1.20.04.1 failed to install/upgrade: installed virtualbox-dkms package post-installation script subprocess returned error exit status 10

That's because you're using a 5.8.x kernel. You need virtualbox 6.1.12 if you're going to do that:
https://bugs.launchpad.net/ubuntu/+source/virtualbox/+bug/1884652