The government's priority in this national emergency must be to protect jobs and businesses and ensure citizens have access to medicine and food. It must therefore negotiate an agreement with the EU that includes full participation in the Single Market and Customs Union after 31st December.
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The UK left the EU on 31st January. Brexit is done. Imposing either PM Johnson's proposed deal, or 'no deal' after transition ends on 31st December would risk shortages of medical supplies & food due to border disruption, and deliberately inflict further job losses & business failures on citizens already suffering severe economic hardship from the pandemic. Continued participation in the Single Market & Customs Union after 31st December will fully avoid these unacceptable costs and risks.