How can I move/replace this ABS p-trap?

I installed a new vanity and sink, and found that the sink drain doesn’t line up with the p trap (also, incidentally, I’ll need a tailpiece extension – but that’s not my question).

I am trying to move the p trap but the swivel nut on the distal part of the p trap (pictured) is extremely stuck despite channellock pliers. Can I cut the abs just past the elbow and will there be a piece that fits over the cut end? Or should I cut all the way back at the PVC of the sanitary piece?