Installing toilets/flooring

I just bought a mobile home and it has a bathroom that is carpeted. I don't know what flooring I'm going to do with it yet but I do know I can't stand the carpeting. I also can't stand the current toilet. It is very low to the ground and has a padded seat. My plan is to rip up the carpet and just have sub floor until I figure out what I want to do and install the toilet. Will I have to lift up the toilet again and put flooring underneath the rim when I figure it out? Or will I floor around the toilet?
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