Help me turn these pipes! - Waste line for sink no longer needed

Amateur Plumber looking for some expert advice.

I have this waste line that was previously hooked up to a sink. I've removed the sink and now I want to Drywall the wall and have the waste line hidden.

I don't know how to turn the pipes or connector and cap this off.

Any help from the pros would be greatly appreciated. I have some pipe wrenches but don't know if anything needs to be heated up, etc... or which pipe to turn first and which way.

Thanks in advance!

Remove that steel pipe nipple the rag is hanging out and install (1) flat slotted clean out plug

you can drywall around it or over it but will still be their if in the future you or some else wants to but

a sink there again

otherwise you need a sawzall to cut out the tee and cap pipes

You will never spin the tee with wrenches.
Like Jerry mentioned above, you can plug the tee, or cut it out with metal blades and then cap the pipes.

You'd have to start wherever there is a union if you wanted to break that apart with pipe wrenches... It will probably be on the other side of the house, 50 feet+ away...

With a big enough wrench the tee should rotate without causing any problems.