Wiggy

Evening, I've got a pedestal sink in the bedroom upstairs I need to remove. All the pipes have valves half way up but I need to cut the pipes back to below floor level to carpet over them (this is in an upstairs bedroom). Obviously I can't leave a dead leg so do I have to cut right back to where the pipe T's off vertically for the sink and put a straight through fitting in? Advice would be welcome! Cheers