It looks like Ma Bell's keeping something under her sleeve for CES, if the BGR rumors are to be believed. Apparently we'll see the company releasing Pantech's Element LTE-capable tablet (that we saw at the FCC last month) for $300 on contract ($500 without). The 8-inch tablet is packing a 1.5GHz dual-core processor, 16GB storage, five and two megapixel rear and front facing cameras and will run Honeycomb. There's also a claim that the tablet is waterproof, but we can't imagine that being shouted from the rooftops: it transpires that it's only splash-resistant as long as the ports are closed, so Bob Ballard will have to take something else on his next dive.