Cancel 2-year contract and make a profit?

Anybody at AT&T could buy an iPhone 5S for $200, cancel the contract and pay the early termination fee of $325, and sometimes the activation fee of $35. On Apple.com they sell the iPhone 5S for $649. Assuming you could sell the iPhone 5S for above $560 ore even $525, which you probably could, couldn't you make a profit?

The price they sold on ebay for varies, and you are talking an AT+T locked phone. The $649 is the unlocked T-mobile one. The gold ones sold higher priced than the other colors.
A T&T employees get a discount after they are out for a while.
The ebay selling price varies and you still have to go through the trouble of doing it.
The online price is $100 off now at AT&T.
$100 iphone 5S 16GB phone, $70 first month service, $36 activation, sales tax about $52, Termination $315 at the end of the first month = $573
If you could get $600, and that is only a maybe, you could profit $27 for all your trouble.
You may not get that much.
I read that a few people canceled service on a rate increase caused by a fee and got away with not paying the cancellation fee, but that is not easy and was a coincidence of timing.

Thats alot of work for a small profit. Plus you are paying taxes on that initial cost also so there's more then that. How much work are you willing to do for that? People will want to negotiate down. Are you willing to say no and just keep holding it longer? Time is worth something.