This needs careful consideration.
Whether you are selling B2B or B2C, there will be some who have had a dreadful year financially, who are down to their last 2 pennies, but will still need to replace a broken printer, for example, or send a gift to a relative.
There will be others who have had a boom year, for one reason or another, and are keen for businesses to reopen so that they can purchase things they haven’t been able to get hold of until now.
Make sure your words are not going to alienate the first group, even if you suspect your audience may be largely comprised of the second. Try to remain inclusive in your messaging, so it is relevant to all those who have been affected by the pandemic, for better or worse.