The Ugly Umbrellas Company has $46$ full$-$time employees:

Madeline's Macaroons Company has $121$ full$-$time employees.

Which of the following statements about these employers is true? $($There may be more than one answer.$)$

Both businesses are small employers

The Ugly Umbrellas Company must provide health insurance to its full$-$time employees, but Madeline's Macaroons Company does not

Madeline's Macaroons Company is more likely than the Ugly Umbrellas Company to self$-$insure

Both businesses must provide health insurance to its full$-$time employees