Quick Ship Electronics via eBay offers the 1st-generation Apple iPad mini 8" 32GB WiFi Tablet in Black, model no. MD529LL/A, for $299.99 with free shipping. That's tied with last month's mention as the best we've seen for a new unit. (It's a current low of $42.)
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.