I am planning on removing a toilet and sink that are on each side of a half bath that is connected to pantry. Wife wants to use room for xtra fridge where sink is and shelving unit where toilet is. Since doing all this thought I may as well use as opportunity to replace linoleum in old bath and pantry with a nice, durable ceramic or clay tile. This is the second floor of a modular home over a finished basement (so, we are NOT at basement floor level). What is best way to seal both toilet and sink drains and have floor flush as well for the new flooring material? Also, regarding the water supply lines, is it sufficient just to leave the valves turned off or should I cap them as well?

Will want to let any new homeowner where the drain holes are, in the event they want to reopen the flooring and go back to a toilet and sink.

Thank you,
Chad DiGangi, USN Ret.