Final answer:
A virtual computer is a programmed simulator of multiple CPUs that emulates the behavior of a physical computer system.
Step-by-step explanation:
A virtual computer is best described as a programmed simulator of multiple CPUs. It is a computer program that emulates the behavior of a physical computer system, allowing users to run and test software without the need for actual hardware. Virtual computers are commonly used in virtualization technology, where multiple operating systems and applications can be run on a single physical computer.