I would not put cement or epoxy over the floor. I'm going to take some heat for this, but if it was in my house I would remove it. I would use water mixed with soap or surfactant to keep the tile very wet as it was carefully scraped or picked off the floor keeping it in as whole pieces as possible, and sealed into plastic bags. I would remove the mastic with citrus solvent (Tarksol). I would also seal off the work area from the house and install an exhaust fan in a window to ventilate the area. I own HEPA cartidges and face mask and would probably use them. This household nonfriable asbestos waste material is not regulated in most places; however you should call your sanitation department to verify.
By telling you what I would do, I am not necessariliy telling you that that is what you should do. I have has extensive training in asbestos regulations, and removal methods. The nature of floor tile and mastic almost precludes the release of inhaleable fiber if reasonable methods are used and breakage and dust is minimized. If you have young children at home, or are a zero risk tolerant individual, call a licensed asbestos abatement contractor(s) for bids. The nature of this work is such that the removal cost will be quite reasonable.