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Suggest using a big hole saw and spraying the inside a few times with 10 percent+ bleach solution over a couple weeks or months.
Take your time. No need to soak it and pop the drywall.
(The brown stains I assume is um from a toilet base wax ring gasket.)
Small hole patches can be fixed with one or two short 1x6 with at least a few inches overhang on both sides.
Attach plug to that. Lever it into place. A couple drywall screws on the sides no closer than 1.5" maybe.
Spackle.
Be warned the vinyl stuff doesn't sand and can leave a wavy mess when gooped on thick.
Don't be hasty, whatever you use. Also leave the primer a few days to cure.
A small bag of Easy Sand 45 or 60 needs to stirred well and rest first, and be applied with 10" or 12" trowel in a 14" square bucket. Done in thin layers it with the last very wet will need very little sanding.
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Meanwhile other things are still happening.
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