Refurbished 3G iPhone for $100

The $100 iPhone deal is back.  AT&T's online store is selling refurbished 3G iPhones for $99.  This price is $50 off the regular price for a refurbished unit and $100 off the price of a new one.  Before you rush to get this as a gift for your loved ones, be aware that you might be sending them to a debtor's prison: plans start at $70/month for voice and unlimited data, so be sure to find a discount with AT&T through your company or school (hint: alumni addresses will work).