Acer is planning to release a sub-$100 Android tablet in the new year, The Wall Street Journal reports. The Acer Iconia B1 will be $99 (\u00a361), feature a 7-inch display and come with Jelly Bean out of the box. It is rumoured to be hitting the market early 2013.The US newspaper says "a person with direct knowledge of the project" revealed that the Taiwanese manufacturer wants to release a super-cheap device to compete with Apple and Google, with their iPad mini and Nexus 7 tablets - the latter of which is made by Acer rival Asus.As well as the 7-inch display, the B1 will have a 1.2GHz dual-core processor and 1024 x 600 pixel resolution. However, it is the price that will set it apart from competition. "In the past few months, we\u2019ve made project roadmap changes in response to big changes in the tablet market," the source said to the WSJ. "The launch of the Nexus 10 has changed the outlook for what makes competitive pricing."Pictures leaked recently on a Serbian forum have also been confirmed as genuine by the source. The Iconia B1, therefore, will have a blue trim\/backplate. But it is not known whether that will be a localised version or not.Indeed, it's not even known whether the B1 will come to the UK or US at all. It is claimed that the new tablet is aimed specifically at emerging markets. There'd certainly be demand if it did, however.A different source, reports the WSJ, also claims that Acer is looking to make cheap, value Windows 8 tablets next year. The unnamed person says that the company believes current models to be "too pricey".