The Tablet is not showing in the "Devices" view.
Settings > Applications > Development > USB debugging is grayed out and not available to select.
The fix to the problem was simple, however it took several days to figure out as I always connect USB as a first thing:
- unplug the USB cable
- the "USB debugging" checkbox becomes available
- select (check) "USB debugging"
- re-connect the USB and it should show in devices
While investigating my options I updated from "Available Packages"
GALAXY Tab by Samsung Electronics., Android API 8, revision 1
You can also file-transfer APK to your device: