Android is based on the Linux kernel, but is a different architecture. It is a different animal, even if originally based on Linux.
It is a good question as to why Android is so deviated from Linux. The answer gets complex but the very short version is; Android devs wanted it that way.
I recommend VMWare or Gnome Boxes for running a VM.
VirtualBox has its Pros and Cons but can be finicky and complex, too.
Why not test Boxes, first:
sudo apt install gnome-boxes
Launch it, then click the Plus button on the upper left side. Select your .iso, how much RAM, etc... and off you go.
Sidenote: Crosslink
More than one user is noting dependency issues with VirtualBox...