ChubbiesTech via eBay offers the refurbished Unlocked Apple iPhone 4 8GB Smartphone in Black for $183.95 with free shipping. That's a $46 under our mention of a new unit from last week and it's the best price we've ever seen for an unlocked version of this phone. (It's also $111 under the best price we could find for a new unit.)
Note that no warranty information is given.
Most taxpayers will see their tax bill go down during 2018. That could impact which type of account -- traditional or Roth -- makes sense for you.