Step One: Identify a product that could be reasonably considered to be important in protecting yourself from Corona other than masks and sanitisers. Obviously it has to legitimately be protective, otherwise you're going to get -1,000 karma points for selling people shit they think protects them but doesn't.. but the key is something that as of yet is not in short supply globally so you can still buy in bulk cheap.
Step Two: Buy them in bulk. If you can make it niche enough, you might even be able to buy the majority of the world's supply if it's a specific brand for example.
Step Three: Have a large amount of content produced that says that <insert your item> protects against Corona virus. Longform pieces, invest a bit into making the content really high quality. Use science to support your point of view. Cross reference the articles for added authority. Have the content also translated into the languages of the countries with the highest numbers of infections - ie. Chinese, Farsi, Korean, Italian etc.
Step Four: Create a lot of listings for <insert product> on Ebay and Amazon, mark up the price by 5x - 10x of what you paid. Also look at creating listings in geo-located alternatives like AliExpress, and local Ebay-like platforms.
Step Five: Create fake social confirmation with reviews and self-sales.
Step Six: Add links to your sales listings in the articles you've created.
Step Seven: Bomb your articles with a bunch of press releases, and also <insert other creative SEO/SMM methods>. Target your marketing towards countries with the highest numbers of infections, as well as countries that are bordering them.
Step Eight: Break even pretty quickly if this works, whilst also providing people with legitimate ways to protect themselves from Corona, albeit at a higher price than they should be paying. If your item begins going into short supply like sanitiser and masks, you know that this has hit its sweet spot.
(Optional) Step Nine: Reinvest your revenue into creating more content and building more exposure for it. It should become a feedback loop where eventually your product is ubiquitously considered as an important way to protect people from Corona.
It's a pretty cold and robotic way of making money, and personally I wouldn't really want anything to do with making money from Corona - but you asked for it.