How are you valuing companies positively impacted by COVID?

I'm looking at a few companies positively impacted by COVID-19. They also benefit from large macro tailwinds in general, so it is hard to understand what growth is organic and what is one-time from Covid.

How are folks navigating discussions with brokers and Sellers around realistic benefits from COVID-19?

I am considering using historic 3-year averages and some additional Seller financing.

Thanks,
Dan